Corporate social responsibility practices, ISO 26000 efforts and CSR performance in Malaysian automotive industry

被引：11

作者：

Fuzi, Nursyazwani Mohd ^{[1
,2
]}

Habidin, Nurul Fadly ^{[3
]}

Desa, Auni Fatin Nadia Chiek ^{[1
,2
]}

Zamri, Farah Izzaida Mohd ^{[1
,2
]}

Hibadullah, Siti Norhafizan ^{[1
,2
]}

机构：

[1] Univ Pendidikan Sultan Idris, Fac Management & Econ, Dept Accounting, Tanjung Malim 35900, Perak, Malaysia

[2] Univ Pendidikan Sultan Idris, Fac Management & Econ, Dept Finance, Tanjung Malim 35900, Perak, Malaysia

[3] Univ Pendidikan Sultan Idris, Fac Management & Econ, Dept Management & Leadership, Tanjung Malim 35900, Perak, Malaysia

来源：

INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING | 2013年 / 5卷 / 03期

关键词：

CSR practices; ISO; 26000; CSR performance; environmental performance; corporate governance; social performance; standards; social responsibility; structural equation modelling; SEM; automotive industry;

D O I：

10.1504/IJMFA.2013.058550

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

CSR practices and ISO 26000 are important as drivers for the automotive industry to become more efficient and effective that can improve CSR performance. In order to meet CSR practices and CSR performance requirement, the automotive industry need to implement ISO 26000 efforts. The main purpose of this study is to review the structural relationship between CSR practices, ISO 26000 and CSR performance in Malaysian automotive industry. The structural equation modelling (SEM) has been proposed for conceptual model of this study. Based on the proposed conceptual model and review, research hypotheses were developed. The paper culminates with opportunities for future research work.

引用

页码：277 / 293

页数：17

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