Azlan Amran

The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia

Purpose - This paper seeks to investigate the influence of government and foreign affiliates, particularly; multinational companies on corporate social reporting (CSR) development in an economy, where CSR awareness is low coupled with weak pressure group activism. Design/methodology/approach - This is a cross sectional study that focuses on the information contained in the annual reports for year 2002/2003. This research uses content analysis as method to measure the extent CSR. Findings - Based on regression analysis, the study evidences on the impact of government influence. However, the impact of foreign affiliation variables is not evident. Institutionalisation of the governments aspirations and commitment to CSR is perhaps the most appropriate description for Malaysian CSR practice. Research limitations/implications - There are two main limitations of this study. Firstly, this study examines the annual reports for one year. Secondly, this study is annual reports centric. It does not examine any other stand alone reports that the respondents might have produced on the subject of society and the environment. Practical implications - This study provides justification for governments role in promoting CSR practice. The impact is evidenced although there are no direct concerted efforts at that time by the government in respect of CSR policy implementation. The significant role is attributed to the unique Malaysian socio economic structure. Originality/value - This study contributes to the CSR literature particularly in the context of economies where governments play a significant role in promoting economic development. It provides empirical evidence of the influence of government and foreign affiliates. It also adds to the literature by explaining the phenomenon from the Institutional perspective and its relevance to a developing economy.

Corporate Social Reporting in Malaysia: an institutional perspective

An increasing trend is observed among Malaysian corporations in disclosing social and environmental information (ACCA, 2002). However, it is unclear as to why Malaysian companies produce Corporate Social Reports voluntarily. Extant literature reveals a gap in identifying an appropriate theory to adequately explain CSR. This study investigates the applicability of Institutional Theory to enable an understanding of the Malaysian CSR phenomenon. Interviews with senior management of ten Malaysian companies practicing CSR provide grounded qualititative data to determine motivations that influence CSR. This exploratory study provides evidence that Institutional Theory demonstrates a feasible explanation of CSR practice in Malaysia.

Development of MBA with specialisation in sustainable development: The experience of Universiti Sains Malaysia

Purpose – The purpose of this paper is to share the experience of the Graduate School of Business at Univeristi Sains Malaysia (USM) in developing the new MBA programme, specialising in sustainable development.Design/methodology/approach – This paper describes the urgency for a source of education for sustainable development, particularly in the Malaysian business context. The justifications and rationale for incorporating sustainability issues in postgraduate business education is also described in this paper. Additionally, the process involved in developing the programme is also explained.Findings – This is the first programme of its kind in Malaysia. USM, which aims to be a sustainability led university, has introduced many significant changes. One of the significant initiatives is to develop an MBA programme that specialises in sustainable development. This programme aims to be the catalyst for changes to sustainability from the business context. The whole process appeared to gain support from the Uni...

Examining stakeholders’ influence on environmental responsibility of micro, small and medium-sized enterprises and its outcomes

Purpose – Given the uprising interest in the environmental responsibility issues among small businesses, the purpose of this paper is to design to probe into the relationship between stakeholders’ influence and environmental responsibility of Micro, Small and Medium-Sized Enterprises (MSMEs), and its consequent outcomes in an emerging economy. Design/methodology/approach – A sample of 110 MSME owners participated in this study. Data were collected by means of questionnaire designed to measure the 12 constructs of focus. In order to test the hypotheses and examine the relationships proposed in the research framework, structural equation modelling was performed using SmartPLS. Findings – This study revealed that among the primary stakeholders, only employees and customers significantly influenced environmental responsibility practices of MSMEs. Besides, it was found that environmental responsibility results in financial improvements and better relations with employees and customers. Research limitations/imp...

Supporting entrepreneurial business success at the base of pyramid through entrepreneurial competencies

Purpose – Large private organisations (LPOs) creating entrepreneurship opportunities for people at the base of the economic pyramid (BoP) is a thought-provoking issue for researchers. The main purpose of this paper is to empirically explore the influence of support from LPOs on entrepreneurship business success among the BoP segment through entrepreneurial competencies. Design/methodology/approach – The paper follows a quantitative research approach. Data were collected from a sample of 134 BoP entrepreneurs in Bangladesh using a structured survey instrument. Partial least square has been employed as a statistical technique to analyse the data. Findings – The influence of support provided by LPOs, in terms of technical and training, increased entrepreneurial competencies among the BoP entrepreneurs. Further, entrepreneurial competencies contribute to the proliferation of the BoP entrepreneurship business success and play a mediating role to achieve business success as long as technical and training suppor...

Board structure and extent of corporate governance statement

The board of directors is an important entity in a company, creating a link between shareholders and managers and therefore playing an important role in the governance of a firm. This study focuses on board structure and the extent of the corporate governance statement disclosure. This study found that the size of the corporate board does have some influence on the extent of the corporate governance statement disclosure. It is quite surprising to find that the rest of the variables involving the board structure do not have any association with the extent of corporate governance statement.

Sustainable Development: A Competitive Advantage or a Threat?

Purpose – Organizations and businesses have evolved tremendously during the last years. Previously, the focus of organizations was on goods and production, however, later on this perspective has changed to a more knowledge and intellectual capital focus nowadays. As such, concepts of organizational knowledge and know‐how, as well as stakeholders and society rights are increasingly being raised and discussed in recent studies. This paper aims to present the fundamental questions on the importance of undertaking sustainable development roles by organizations and the effects that it can have on the organizations. The paper will also discuss how organizations can benefit from acting to their sustainable development roles and consider it as a means of competitive advantage, rather than an organizational threat.Design/methodology/approach – In‐depth literature review as well as years of experience of authors in the field has been used to develop this research.Findings – It is concluded that despite some initial...

Attitudes towards business ethics: a cross-cultural comparison of students in Iran and Malaysia

Study about the business ethical attitude would help to understand the specific behavioural practices of a country, resulting in minimising the cost of doing business in that country through avoiding misunderstanding and conflicts. With the rapid globalisation of companies around the world, such studies on business ethical attitude would definitely help to understand the cultural differences across nations. This knowledge will help in reducing misunderstandings, aiding negotiations, and building trust and respect. Therefore, this study seeks to continue the investigation of cross-cultural differences in attitudes towards business ethics by comparing samples from Iran and Malaysia (n1 = 120, n2 = 100).

Corporate social responsibility terminologies in small businesses: insights from Malaysia

Purpose – Since understanding the corporate social responsibility (CSR) practices of small businesses in any country requires investigating the terminologies used by their small businesses for such social practices, the aim of this paper is to gain an understanding of the common terminologies used by SME owners/manager/directors in a developing country, namely Malaysia.Design/methodology/approach – This is a quantitative study which used a sample of 100 small businesses is its survey. Most of the investigated SMEs were based in Northern states of Malaysia.Findings – This study showed that the most common terminology for CSR among investigated Malaysia SMEs was “responsible business practice” followed by “corporate social responsibility”, “social/ societal engagement” and “environmental involvement”.Research limitations/implications – The main limitations of this research are associated with its sample size and geographical distribution of samples. Findings of the study warn researchers to be cautious in s...

The functional role of entrepreneurial orientation and entrepreneurial bricolage in ensuring sustainable entrepreneurship

Purpose The purpose of the study is to delve the influencing factors of sustainable entrepreneurship among SMEs in Malaysia. The heightened awareness in sustainable development coupled with globalisation has created immense aspiration, enthusiasm and interest in the trajectory of sustainable entrepreneurship. With this set of circumstances, the objective of the study is to explore the possible predictive factors that enhance sustainable entrepreneurship among Malaysian small and medium enterprises (SMEs). Design/methodology/approach This study examined the relationships between sustainable entrepreneurship, entrepreneurial orientation, sustainability orientation and entrepreneurial bricolage through the lens of a resource-based view, upper echelons theory and corporate social responsibility. A total of 102 responses from a survey instrument from Malaysian SMEs were analysed using partial least squares-structural equation modelling. Findings The results indicated that the entrepreneurial orientation is associated with the degree of sustainable entrepreneurship, and is mediated by the role and degree of entrepreneurial bricolage. Originality/value This study highlights the importance of sustainable entrepreneurship among SMEs with respect to the heightened societal and environmental awareness among consumers and international regulation concerning environmental protection.