摘要:企业社会责任是当前英语论文中的热门话题,本文是一篇CSR论文的优秀范文,主要研究企业社会责任信息披露和公司的资源所有制结构的严重程度之间的独立关系,是一个优秀的参考范例。
ct that some companies in the sample did not invest their money in intangible assets to generate the competitive advantages. This lack of resources has distorted the companies’ abilities to participate in CSR activities because every single CSR project needs a combination of manpower and tools which involved money in order for the project to be implemented successfully (Udayasankar, 2008).
Nevertheless, there was an improvement in the results of the multiple regressions when Tables 11 and 12 showed a significant positive relationship between intangible assets and CSR disclosures in 2007 and 2008 with a p-value of .050 and .044 respectively. Apparently, the improvement from the previous year conceivably due to the increase awareness among corporate citizens about the benefits of being good to the external factors such as to their employees (Fahy, 2002), society and environment surrounds their operations (Branco and Rodrigues, 2006). This is consistent with (Weidong, 2007; Galbreath, 2004; Toms, 2002; Canto & Gonzalez, 1999; Craig & Diga, 1998) who argued that intangible resources were the main source of a firm’s success as compared to tangible resources to bring their companies a step ahead from their competitors as well as improve their corporate reputation. Besides, Kang et al., (2009), Canto & Gonzalez (1999), Teece et al. (1997), and Sanchez et al. (1996) also found the evidence that an investment in intangible assets would improve the firm’s performance and profitability which eventually leads to a sustainability development. Hence, hypothesis H1a is only accepted for 2007 and 2008.
In addition, hypothesis H1b predicts that tangible assets are significantly positively related to the extent of CSR disclosures. Tables 10 to 12 reported that the regression analysis results supported this hypothesis with a strong significant result with p values of .001, .041 and .000 in 2006, 2007 and 2008 respectively. This was consistent with the previous literature (e.g. Udayasankar, 2008; Vaaland & Heide, 2008; Haron et al., 2004) which highlighted that companies engaged in CSR activities due to the availability of resources were large companies as compared to small companies which faced competitive needs of resources for the companies’ growth and development. Besides, tangible assets also enable companies to implement the best strategies in dealing with CSR projects which will improve corporate image and gain internal and external benefits in return (Taghian, 2008; Toms, 2002).
However, the double reduction in the amount of tangible resources from a maximum of RM102,108 million in 2006 to a maximum of RM67,725 million in 2007 has affected the CSR activities in 2007. This implied that with the availability of higher tangible assets, the likelihood to participate in CSR activities and disclosure was also higher (Arshad et al., 2010). This was consistent with previous studies conducted by Janggu et al., (2007), Romlah et al. (2003) , and Mohamad Zain (1999). In other words, the companies’ resources which have special characteristics can lead to a firm’s success (Galbreath, 2004; Canto & Gonzalez, 1999). Hence, hypotheses H1b is accepted for the three sample years.
Hypothesis H2a predicts that the higher the percentage of family members on the board, the weaker will be the positive relationship between intangible assets and the extent of CSR disclosure. The results from th
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