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The purpose of this research is to investigate whether the commitment of companies to their stakeholders has a relationship with better financial results and also to establish the extent and pattern of corporate disclosure in the top listed companies in the ASEAN region. This research found that there is a moderate to strong positive correlation between all the variables when analyzed as a whole. However, the correlation result varies when broken down into individual countries and sectors. There is an increasing awareness of CSR disclosure in the top listed ASEAN companies.

Keywords: Corporate social disclosure; corporate social performance; corporate financial performance; profitability; ASEAN

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