publication . Article . 2017

An Exploratory Study of the Rhetoric in CSR Reports: A Comparison of Shari’ah Compliant Company and Non –Shari’ah Compliant Company in Malaysia

Abdul Razak Rafizan;
Open Access
  • Published: 01 Jan 2017 Journal: SHS Web of Conferences, volume 36, page 6 (eissn: 2261-2424, Copyright policy)
  • Publisher: EDP Sciences
Abstract
This paper advances previous research in corporate social reporting (CSR) by using a taxonomy of five distinct rhetorical strategies to examine any differences in term of type of ethical categories and to identify moral attitudes towards different societal activities between Shari’ah compliant company Bank Islam Malaysia Berhad (BIMB) and Non-Shari’ah compliant company Malayan Banking Berhad (Maybank). The data is analyzed using content analysis. The findings revealed that there are different rhetoric applied in both types of companies such as Agency (profit), Benefit (collective welfare), Compliance (law and contracts), Duty and Ethos (virtue). In term of moral...
Subjects
free text keywords: Business, Rhetorical question, Exploratory research, Corporate social responsibility, Duty, media_common.quotation_subject, media_common, Content analysis, Ethos, Rhetoric, Islam, Accounting, business.industry, Agency, Benefit, Compliance, Duty and Ethos, Social Sciences, H
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