THE IMPACT OF CORPORATE CHARACTERISTICS ON HUMAN RIGHTS DISCLOSURE: CONSTRUCTION COMPANIES IN MALAYSIA

Authors

  • Salawati Sahari
  • Noradiva Hamzah

Abstract

The need for a more holistic dimension of corporate operations on social interest has driven this study to explore the specific area of human rights reporting. Drawing upon institutional theory of organizations, we hypothesized that leverage, the presence of international operations and the government ownership influenced human rights disclosure (with size and profitability as control variables). Based on the data collected from the annual reports of construction firms in 2009, our findings reveals that the explanatory variables predicted in the hypothesis are not significantlyrelated to the human rights disclosure. However, it was found that size to be significant regressors that help to explain the variability in the human rights disclosure. Our study contributes to regulators and standard settingbodies especially when evaluating corporate disclosure with regard on the specific issue of human rights.

Keywords: human rights, corporate voluntary disclosure, institutional theory, construction companies, Malaysia

Downloads

Download data is not yet available.

Downloads

Published

2014-06-30

How to Cite

Sahari, S., & Hamzah, N. (2014). THE IMPACT OF CORPORATE CHARACTERISTICS ON HUMAN RIGHTS DISCLOSURE: CONSTRUCTION COMPANIES IN MALAYSIA. Journal of Human Capital Development (JHCD), 7(1), 49–64. Retrieved from https://jhcd.utem.edu.my/jhcd/article/view/2138

Issue

Vol. 7 No. 1 (2014)

Section

Skills and Competency Development

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).