SHS Web Conf.
Volume 36, 2017The 2016 4th International Conference on Governance and Accountability (2016 ICGA)
|Number of page(s)||13|
|Published online||24 July 2017|
An Exploratory Study of the Rhetoric in CSR Reports: A Comparison of Shari’ah Compliant Company and Non –Shari’ah Compliant Company in Malaysia
Universiti Teknologi MARA, Cawangan Negeri Sembilan
* Corresponding author’s e-mail: firstname.lastname@example.org
This paper advances previous research in corporate social reporting (CSR) by using a taxonomy of five distinct rhetorical strategies to examine any differences in term of type of ethical categories and to identify moral attitudes towards different societal activities between Shari’ah compliant company Bank Islam Malaysia Berhad (BIMB) and Non-Shari’ah compliant company Malayan Banking Berhad (Maybank). The data is analyzed using content analysis. The findings revealed that there are different rhetoric applied in both types of companies such as Agency (profit), Benefit (collective welfare), Compliance (law and contracts), Duty and Ethos (virtue). In term of moral attitudes, both types of companies disclosed relatively similar behaviour and commitment towards CSR. This research is the first of its kind to be conducted in Malaysia by using this new approach and will contribute new insights to existing CSR literatures in Malaysia.
Key words: Agency / Benefit / Compliance / Duty and Ethos
© The Authors, published by EDP Sciences, 2017
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