Level of corporate social responsibility disclosure of Malaysian Shariah public listed companies

Corporate social responsibility disclosure (CSRD) is a crucial tool for communicating with stakeholders regarding a company's social responsibility activities. All CSR information will be disclosed in the annual report. This research aims to examine the level of CSRD of 175 annual reports of Malaysian Shariah Public Listed Companies (MSPLCs) listed in the Bursa Malaysia from 2007 to 2017. The level of disclosure is measured using newly developed content analysis. The results show that the level of CSRD of MSPLCs is increasing but still at a low level. The "community" theme is the most CSR items disclosed, while "marketplace" theme is the least CSR item disclosed in the annual report. There is a need for further encouragement from the government or Bursa Malaysia to attract all PLCs in Malaysia to disclose their CSR activities in the annual report