The Relationship Between Ownership Structure (OS) and the Quality of Corporate Social and Environmental Responsibility Disclosure (CSERD) with the Moderating Effect of the Industry Type

In this study, the association between ownership structure (OS) and the quality of CSERD is examined with industry type as a moderator variable in Malaysian public listed companies (PLCs)’ annual reports. Only two of the four variables, government ownership and foreign ownership, are found to be positively associated with the quality of CSERD by this study's findings. There is a significant association between managerial ownership and the quality of CSERD, it is important to note that this relationship is inverse in nature. While Bumiputera Muslim ownership is found to be insignificant. This study also confirmed that the industry type variable moderates the relationship for two of the variables namely government ownership and Bumiputera Muslim ownership.