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The purpose of the paper is to study the involvement of corporate social responsibility by small medium enterprises (SMEs) in Malaysia. Based on the sample taken from SMEs listed under Enterprise 50 (E50) over five years, questionnaires were distributed to find out their involvement in CSR and their motivation for engaging in CSR activities.For this purpose Carroll’s Pyramid of CSR was used as the framework.It was found that that majority of the SMEs involved in ethical responsibility, followed by legal responsibility, economic responsibility and lastly, philanthropic responsibility.It showed that ethical responsibility as the foundation of CSR involvement by Malaysian SMEs and this result is contrary to Carroll’s Pyramid of CSR.The findings also reveal the SMEs were motivated firstly by their own beliefs and values, followed by religious thought and that CSR may enhance the company’s reputation.This motivation is in line with their emphasis on ethical responsibility when engaged in CSR. This study contributes to knowledge about CSR by small medium enterprises, which is still lacking in the literature on CSR, particularly in Malaysia.

The objective of the study is to investigate the CSR practice by the one of the Malaysian Government Link Company via case study approach.As a GLC's the business has to balance its profit with social responsibility to the state and society.According to the literature in modern era of CSR, the business social responsibility starts when the business determines their act in economic and social obligation.The result of the study shows that the business CSR initiative has changed from altruistic to its core competency.Furthermore, its revise CSR agenda has contributed to the state socio-economic development as suggested by the Father of Social Responsibility on the business social obligation postulate.

The objective of the study is to investigate the Corporate Social Responsibility (CSR) action and strategy used by the top 100 Malaysian Listed Companies followings the 1997 Asian's financial crisis. This research focus on Malaysian companies because Malaysia considered as one of the largest stock market in Southeast Asia countries. These studies utilize company's annual reports as a proxy for their CSR initiatives. As crisis has resulted negative impact to country and society, the result of the study shows that the economic crisis have motivated government and business to joint hand together to mitigate the impacts, as evident since 1920s i.e. after the Stock Market crash in United States and World War II. On the other hand, the crisis has also provide opportunity for the business to redirect away from a threat to an opportunity that differentiate them from the others. Furthermore, the study fairly explains legitimacy theory notions on the managerial actions from the Institutional lens namely "Institutional Legitimacy". Finally, apart from offerings descriptive contribution, our ambition is to assist future research on the post economic crisis particularly after the 2008 global economic crisis. This is because the state social structures, communities and people's ways of life were completely re-shaped after the economic changes.

The study shows that how coercive isomorphism has influenced business to associated its Corporate Responsibility initiatives into business core activity.By employ case study methodology, the research demonstrates that the well defined CR framework, is not only improved business financial performance, but also has changed employee behaviors that lead into business sustainability.Furthermore, our result supports prior literature on top management strategic leadership is essential in successful CR planning and implementation.

Prior Corporate Social Responsibility (CSR) studies in Asia suggest that CSR practices in many Asia countries are lag behind the Western countries.In addition, factors such as greater social expectations on business responsibility and the development of governance systems that will influence firm’s CSR practices. As noted by Gray et al. (2002) that cultural and national differences are likely the factors affect the CSR practices.The Malaysian Security Commission viewed CSR as part of the corporate governance in the essence of CSR will strengthen the framework on good governance i.e. by considering the wider interests of others stakeholders such as employees, consumer and the society at large.The purpose of this study is to examine the relationship between the level of CSR disclosure and the nature of companies’ ownerships from the year 2002 until 2005.The levels of companies’ ownership are divided into local, government and foreign ownerships in the three Malaysian telecommunications companies.This study adopted the same instruments used in prior CSR studies in measuring firm’s CSR disclosure.The CSR disclosure level employ in this study is the proxy for firm’s CSR activity.The finding from this study indicates that the CSR disclosure level is increased moderately during the period under study. On the other hand, at the disclosure level themes, it shows some variability’s on the amount of CSR information’s disclosed by the firm’s and this could be related to the firm ownership’s structure.

This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists between company size, leverage, and industry type and risk disclosure levels. 150 listed companies from five industries are selected as sample. Content analysis and risk disclosure index of dichotomous measurement are used in data collection. Overall the results indicate that level of risk information disclosed in the annual reports is still minimal. OLS (Ordinary least squares) regression analysis indicates that the level of risk information disclosure is positively associated with size and not with leverage. However, a mixed result has been found for industry type; where only property industry shows a significant relationship with level of risk disclosure, and not for the other industries. This study contributes to financial reporting literature in relation to risk reporting, particularly the practice of Malaysian companies. Findings from this study are also useful to regulators and accounting standard setting body to assess the level of compliance to regulations and standards relating to risk reporting by these companies. More studies are required to further understand the importance of risk information disclosure, such as risk disclosure within specific industry, cross-country studies and usefulness of risk information disclosure from the stakeholders’ perspectives.

This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists between company size, leverage, and industry type and risk disclosure levels. 150 listed companies from five industries are selected as sample. Content analysis and risk disclosure index of dichotomous measurement are used in data collection. Overall the results indicate that level of risk information disclosed in the annual reports is still minimal. OLS (Ordinary least squares) regression analysis indicates that the level of risk information disclosure is positively associated with size and not with leverage. However, a mixed result has been found for industry type; where only property industry shows a significant relationship with level of risk disclosure, and not for the other industries. This study contributes to financial reporting literature in relation to risk reporting, particularly the practice of Malaysian companies. Findings from this study are also useful to regulators and accounting standard setting body to assess the level of compliance to regulations and standards relating to risk reporting by these companies. More studies are required to further understand the importance of risk information disclosure, such as risk disclosure within specific industry, cross-country studies and usefulness of risk information disclosure from the stakeholders’ perspectives.