Corporate social responsibility (CSR) has emerged as a form of sustainability governance with
advantages to the economic, environment and social progress. According to a study by ACCA
Malaysia in 2004, there was only 43% of companies had reported to some extent in the social
performance while 26% were pending to do so in future and most CSR commitment was
expressed in terms of charity. This shows that current awareness on CSR
has increased among organisations in Malaysia.