The Relationship Between Corporate Social Responsibility and Corporate Governance

Authors

  • Ahmad Bukhari Mohd Yasin aculty of Business and Management, Universiti Teknologi Mara (UiTM) Kelantan, Malaysia,
  • Md Khairu Amin Ismail aculty of Business and Management, Universiti Teknologi Mara (UiTM) Kelantan, Malaysia,
  • Mohd Nasir Ismail Faculty of Information Management, Universiti Teknologi Mara (UiTM) Kelantan, Malaysia
  • Siti Maziah Ab Rahman Faculty of Business and Management, Universiti Teknologi Mara (UiTM) Kelantan, Malaysia
  • Amri Ab Rahman Faculty of Computer and Mathematical Science, Universiti Teknologi Mara (UiTM) Kelantan, Malaysia
  • Mohd Rahimie Md Noor Faculty of Computer and Mathematical Science, Universiti Teknologi Mara (UiTM) Kelantan, Malaysia

Keywords:

CSR, Corporate Governance, Stakeholders Theory

Abstract

The main objective of this study is to empirically investigate the relationship between Corporate Social Responsibility (CSR) and Corporate Governance using the stakeholder theory. The study covers 39 Malaysian public listed companies from 2014 to 2023 using the panel data regression method. It was found that the relationship between CSR and Corporate Governance is positive and statistically significant, but with a weak relationship. Therefore, this finding supports the stakeholder theory in explaining the relationship between CSR and Corporate Governance.

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Published

2025-09-26

How to Cite

Mohd Yasin, A. B., Amin Ismail, M. K., Ismail, M. N., Ab Rahman, S. M., Ab Rahman, A., & Md Noor, M. R. (2025). The Relationship Between Corporate Social Responsibility and Corporate Governance. International Journal of Accounting, Finance and Business, 10(62). Retrieved from https://academicinspired.com/ijafb/article/view/3447

Issue

Vol. 10 No. 62 (2025): Volume: 10 Issues: 62 [September, 2025]

Section

Articles