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Description:
This study attempts to address the question of whether Corporate Social Responsibility Disclosure (CSRD) has any impact to institutional investors of the public limited companies (PLC) in Malaysia. Despite CSRD being at a nascent stage in Malaysia, such reporting is found to be positively related to institutional ownership and these results provide evidence that is consistent with the conjecture that institutional investors pay attention to the way Malaysian companies manage their social issues. Using longitudinal data analysis, the findings of this study solidly support the outcome of the majority of results in developed markets. This result suggests that local firms are able to attract and maintain their institutional investors while they engage in social activities.