Corporate Social Responsibility: Ownership Structures, Board Characteristics & the Mediating Role of Board Compensation

This study investigates whether ownership structures and board characteristics have significant influence on corporate social responsibility (CSR) disclosureas well as the effect of boardcompensation disclosure as a mediating roleon CSR disclosure in Malaysian listed companies. A sample of 100 largest companies which is ranked by revenues and a content analysis of company annual reports has been used to measure the CSR disclosure and board compensation disclosure. The hierarchical multiple regression analysis revealed the mediating role of board compensation disclosure is found statistically linear relationship at 1% level with the extent of corporate social responsibility disclosure.