The aim of this study is to examine the determinants of CSR reporting for financial institutions in the context of stakeholder and resource-based theory in an emerging market. The information for CSR reporting was extracted via content analysis from relevant sections of the annual and sustainability reports of financial institutions in Malaysia over a four-year period from 2008 -2011. The results of the study revealed that customers are powerful stakeholders in financial institutions and can

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... luence CSR reporting. However, concentrated ownership structure of financial institutions can hinder CSR reporting as management will disclose less CSR information due to the lesser number of shareholders exerting pressure.