TY  - JOUR
T1  - Malaysian Ngos’ Perceptions of Corporate Social and Environmental Reporting
AU - Che Ku Kassim, Che Ku Hisam AU - Taib, Azuraidah 
JO  - International Business Management
VL  - 10
IS  - 14
SP  - 2694
EP  - 2705
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.2694.2705
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.2694.2705
KW  - Corporate Social and Environmental Reporting (CSER)
KW  -Non-Governmental Organizations (NGOs)
KW  -developing country
KW  -disclosure of information
KW  -annual reports
AB  - The extant research on Corporate Social and Environmental Reporting (CSER) has largely been examined from the primary stakeholders’ perspective. A paucity of research looking at the point of view of the secondary stakeholders is observed in the literature. The power of Non-Governmental Organizations (NGOs) as secondary stakeholders in recent years is evident, but a lack of research on this aspect contributes to the limited understanding of the extent of influence that they may pose on the reporting practices of companies. The aims of this paper are twofold. Firstly, it attempts to examine whether NGOs in Malaysia can be regarded as a group of users of CSER. And secondly, it intends to examine the potential action that may be exploited by the NGOs in influencing the disclosure practices of the companies. A mail survey is sent to fifty NGOs all over Malaysia. In addition, post-survey interviews are performed in order to provide more evidence and assistance in the interpretation of the survey findings. Overall, the results suggest that NGOs in Malaysia can be regarded as a user group of CSER and that they prefer an indirect approach in exerting influence. However, the results should be treated with caution as only a small number of NGOs participated in the survey and interviews.
ER  -