ISSN: 2222-6990
Open access
The purpose of this research is to describe the development of the Modified Corporate Philanthropy Disclosure Index (MoCoPDi) as a checklist for assessing the extent of corporate philanthropy information disclosure in the annual reports of Malaysian publicly traded companies. The checklist's disclosure items were produced via a thorough process, comprising both local and international disclosure items. The final MoCoPDi consists of 50 items that will be used to determine how much corporate philanthropy data will be included in the annual reports. The detailed process utilised to develop the MoCoPDi checklist is expected to result in a higher disclosure of corporate philanthropy information. The MoCoPDi is intended to encourage more Malaysian companies to inculcate moral business ethics in their organisations. This is one of the first few papers to chronicle the development of the corporate philanthropy disclosure index, particularly in a developing country.
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In-Text Citation: (Yusuf et al., 2022)
To Cite this Article: Yusuf, N. R. M., Joseph, C., & Beruin, E. R. (2022). Development of the Modified Corporate Philanthropy Disclosure Index for Malaysian Public Listed Companies. International Journal of Academic Research in Business and Social Sciences. 12(6), 869 – 879.
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