Corporate Social Responsibility (CSR) Disclosure in Consumer Products and Plantation Industry in Malaysia
Ibrahim Tamby Chek, Zam Zuriyati Bt Mohamad, Jamal @ Nordin Yunus, Norlia Mat Norwani

Abstract
This paper was produced with regards to the importance of Corporate Social Responsibility (CSR) disclosure in Malaysia. The objectives are twofold and focus on consumer products and plantation industry. The first objective is to examine the level of CSR disclosure and second, is to ascertain whether size, profitability and leverage of the company correlate with the level of CSR disclosure. For the purpose of data collection, this study used annual report of one hundred and twenty consumer products and thirty four plantation companies listed in Bursa Malaysia. The data was analyzed using content analysis and Pearson correlation. Although many companies disclosed their CSR activities, the level of disclosures are still low. The findings revealed that size of the companies was correlated with the level of disclosure while leverage showed non correlation result and profitability showed a mixed result. It implied that larger and higher income companies disclosed higher level of CSR disclosure. The results were particularly important not only for authorities to improve the CSR disclosure in consumer products and plantation industries but also for the company itself to develop their CSR disclosure.

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