Corporate Social Responsibility Among Malaysian Public Listed Companies: A Focus on Employees Related Disclosure

This study aims to examine the variety of engagement approaches among industrial product and services sector companies contained in the sustainability report in annual report ended for the year 2020. The study used content analysis on a final sample of 30 industrial product and services sector company listed in Bursa Malaysia. The finding shows that the highest percentage of disclosure for employee engagement is training and well-being with 16.4% and the lowest engagement is volunteer programs with 1.8% of disclosure. Meanwhile, the highest percentage of company’s engagement disclosure is 33.3% with 10 companies disclosed 6 out of 15 engagements. From this study, we can discover what engagement most companies apply in order to maintain their employee’s sustainability. The relatively low to moderate level of disclosure suggests that companies need to look at better or more initiatives in order to improve their efforts to focus more on employee engagement.