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Corporate Social Responsibility Policies in Malaysia: Enhancing The Child Focus
Corporate Social Responsibility Policies in Malaysia: Enhancing The Child Focus
POLICIES IN MALAYSIA
ENHANCING THE CHILD FOCUS
This publication may be freely reviewed, abstracted or translated in part or whole with the appropriate
acknowledgement. It may not be used in conjunction with commercial purposes.
This review of corporate social responsibility (CSR) policies and practices in Malaysia was commissioned
by United Nations Childrens Fund (UNICEF) Malaysia in 2009. Arika Allen (UNICEF Consultant) provided
technical input into the framework and content of this review. This review has been updated to incorporate
the CSR policies and practices that have been adopted in Malaysia for the past 3 years. This review serves
as a guidance tool for UNICEF, the government, companies, non-governmental organisations (NGOs) and
the general public, and as a starting point to understand the CSR situation in Malaysia and identify areas of
opportunities to strengthen child-friendly CSR initiatives.
2
UNICEF MALAYSIA
10MP
ACCA
BBPC
BFHI
COP
Communication in Progress
CR
Corporate Responsibility
CRBP
CSR
ESG
GCLN-MY
GLC
Government-linked Company
GLCT
GLIC
GRI
IIM
MY-NI
MNC
Multi-national Corporation
NEAC
NEM
NGO
Non-governmental Organisation
PCG
PLC
PMR
PPP
Public-private Partnerships
P&C
RSPO
SME
SRI
SSM
TFM
UKM
UMW
UNGC
UNICEF
VoC
YBM
YCK
FORWARD
UNICEF MALAYSIA
WIVINA BELMONTE
UNICEF Representative Malaysia and
UNICEF Special Representative to Brunei
Darussalam
CONTENTS
EXECUTIVE SUMMARY
8
8
10
12
12
12
14
18
18
19
21
22
23
25
26
27
30
31
32
36
37
INCENTIVES
Tax Incentives
Fiscal Incentives
Awards and Recognition
40
41
41
44
44
45
47
47
47
CONCLUSION
48
TABLE
1 Khazanah Nasional Berhads Education Initiatives
2 Definition of Small and Medium Enterprises
3 Principles of the United Nations Global Compact
4 Schools Supported by Palm Oil Companies
5 Reporting Requirements Based on Types of Companies
6 Malaysian PLC CSR Reporting Limitations
7 Comparison of Reporting Requirements in Other Countries
8 Tax-related Incentives for Child-friendly CSR Initiatives
21
23
25
27
37
37
38
40
REFERENCES
50
APPENDIX
53
EXECUTIVE SUMMARY
The Malaysian Government sees strong corporate
governance, transparency and responsible
business practices as a means of differentiating
the business investment climate in Malaysia
and positioning it as a leader in the region. The
Government actively supports CSR and this is
reflected in policy and regulation, tax incentives,
reporting and voluntary standards, as well as their
endorsement of CSR through awards. In light
of the support for corporate responsibility (CR)
practices in Malaysia, UNICEF Malaysia sees the
opportunity to have a stronger impact on the lives
of children through deeper engagement of the
corporate sector, and more specifically through its
CSR practices.
The Government of Malaysia has contributed to
a positive CSR environment, which has made an
impact under the Ninth and Tenth Malaysia Plan,
specifically:
Vision 2020 sets the foundation for Malaysia to
become a developed nation by the year 2020 by
creating a united country that has a caring and
economically just society.
The Government-linked Investment Companies
(GLICs) and Government-Linked Companies
(GLCs) are leading the way by following the
Silver Book guidelines on contributions to
society. They have made positive advancements
for childrens education with the PINTAR
program, but their contributions are still
concentrated in community investment.
UNICEF MALAYSIA
UNICEF Malaysia/2012/Anuar
BACKGROUND AND
CONTEXT
http://thepartneringinitiative.org/w/who-we-are/
http://www.otfgroup.com/
UNICEF MALAYSIA
The CRBP contains Ten Principles that serve as an inspiration and guide for all business in their interactions
with children; these Principles are:
10 UNICEF MALAYSIA
UNICEF Malaysia/2011/Nadchatram
THE CORPORATE
SOCIAL RESPONSIBILITY
LANDSCAPE IN MALAYSIA
11
4
5
6
7
12 UNICEF MALAYSIA
13
UNICEF Malaysia/2012/Hemawathy
Malaysia as a fully developed country, Office of the Prime Minister of Malaysia, http://www.pmo.gov.my/?menu=page&page=1898
14 UNICEF MALAYSIA
9
10
11
12
13
15
16 UNICEF MALAYSIA
UNICEF Malaysia/2012/Hemawathy
CORPORATE SOCIAL
RESPONSIBILITY IN
PRACTICE
17
18 UNICEF MALAYSIA
22 Ibid. page 14
23 Ibid. page 12
24 Bursa Malaysia, Powering Business Sustainability A Guide for Directors, http://www.bursamalaysia.com/misc/sustainability_guide_for_directors.pdf,
page 11
25 Bursa Malaysia Securities Berhad, Main Market Listing Requirements, http://www.bursamalaysia.com/misc/system/assets/2961/regulation_rules_
bm_main_LR.pdf
26 World Economic Forum, The Global Competitiveness Report 2011-2012, http://www3.weforum.org/docs/GCR2011-12/CountryProfiles/Malaysia.pdf,
page 249
19
20 UNICEF MALAYSIA
30 Data about Khazanah was extracted from its CR Report 2011 and figures may have changed since the publication of the report
31 http://www.khazanah.com.my/index.htm
32 Our vision is to enhance Corporate Responsibility (CR) principles by delivering sustainable value through our strategic investments, human and social
capital development and protection of the natural environment.
33 Khazanah Nasional, 2011 Corporate Responsibility Report, http://www.khazanah.com.my/docs/2011_CRReport.pdf, page 26
34 Ibid. page 18
35 Ibid. page 27
36 Ibid. page 35
21
UNICEF Malaysia/2011/Nadchatram
Other Government-linked
Companies CSR Activities
As of June 2011, 222 schools were adopted
under the PINTAR programme by both GLCs and
non-GLCs (CIMB Foundation, Tenaga National
Berhad, Bursa Malaysia, Media Prima, Theta
Edge, Sarawak Plantations Bhd., Weida Berhad,
Tas Offshore, Teluk Datai Resorts Sdn. Bhd
etc.) reaching over 110,000 students. Outside
of PINTAR, Maybank has a home adoption
programme benefiting and focusing on orphans,
abused children, the physically challenged and
children involved in crime.40
The PCG Programme Progress Review 2011
states; Concurrent to the pursuit for growth
and a higher level of performance, GLICs and
GLCs have directly and indirectly benefited
their key stakeholders such as employees,
customers, suppliers and the society at large.
Ibid. page 37
Ibid. page 36
http://www.mypintar.com.my/main/en/pintar-foundation/pintar-members
Maybank Berhad, Sustainability Report 2011, Humanising Our Journey to Sustainability, http://www.maybank.com.my/files/corporate_information/
maybank%20sustainability%20report%202011/Maybank-Sustainability_Report_2011.pdf, page 48
22 UNICEF MALAYSIA
Companies Commission of
Malaysia
The Companies Commission of Malaysia also
known as Suruhanjaya Syarikat Malaysia (SSM),
under the purview of the Ministry of Domestic
Trade, Co-operatives & Consumerism, is a
statutory body that regulates companies and
businesses in Malaysia. This allows SSM to
leverage on its linkage and network capacity as
the Ministry is responsible for all domestic trade
activities. With these strategic linkages, SSM is in
a good position to drive the culture of Corporate
Responsibility (CR) among businesses in Malaysia.
According to its database, as of 31 October 2012,
there are a total of 1,006,499 companies and
4,906,017 businesses (sole proprietorships and
partnerships) registered with SSM. According to
the statistics issued by SME Corp Malaysia, SMEs
make up 99.2% of the businesses in Malaysia. In
table 2 small and medium enterprises (SMEs) are
defined.42
23
UNICEFNYHQ2007-2778/Mohan
43 The function of the Commission shall be to encourage and promote proper conduct among directors, secretaries, managers and other officers of a
corporation, and self-regulation by corporations, companies, businesses, industry groups, and professional bodies in the corporate sector in order to
ensure that all corporate and business activities are conducted in accordance with established norms of good corporate governance.
44 Companies Commission of Malaysia, Corporate Responsibility Agenda, http://www.ssm.com.my/en/cr_agenda
45 As of 18 June 2012
24 UNICEF MALAYSIA
25
46 http://www.unglobalcompact.org/AboutTheGC/TheTenPrinciples/principle1.html
47 http://www.rspo.org/en/who_is_rspo
26 UNICEF MALAYSIA
27
28 UNICEF MALAYSIA
UNICEF Malaysia/2011/Nadchatram
CORPORATE SOCIAL
RESPONSIBILITY
INITIATIVES BY PRIVATE
SECTOR COMPANIES
29
52 Telenor Group is one of the worlds major mobile operators with close to 150 million mobile subscriptions. It has mobile operations in 11 markets
(including Malaysia) and in additionally 18 markets through its ownership in VimpelCom Ltd.
53 DiGi.com Berhad, DiGi Sustanability Report 2011, Transforming to Deliver Internet for All, http://www.digi.com.my/aboutdigi/cr/pdf/sr2011.pdf, page
18
54 http://www.digi.com.my/digicybersafe/index.html
55 http://www.digi.com.my/aboutdigi/cr/cr_market_uc.do
30 UNICEF MALAYSIA
UNICEF Malaysia/2012/Ilsa
56 http://www.umw.com.my/socialresp/GRI/Pages/default.aspx
57 Non-Malay medium schools i.e. National-type Chinese and Tamil schools
31
58
59
60
61
62
63
http://www.simedarby.com/csr/Menu/Our-Focus/Overview.aspx
http://www.yayasansimedarby.com/1002101111%c2%bbYSD_Mission_-%e2%97%98-_Objectives.aspx
http://www.simedarby.com/csr/Menu/Our-Focus/Community/Project-Initiatives/The-Child-Protection-Policy-(CPP)-Programme.aspx
Ibid.
Ibid.
http://www.simedarby.com/csr/Menu/Our-Focus/Community/Project-Initiatives/The-CPP-School-Holiday-Camps.aspx
32 UNICEF MALAYSIA
UNICEF Malaysia/2012/Hemawathy
33
67 http://www.simedarby.com/csr/Menu/Our-Focus/Community/Project-Initiatives/Community-engagements-in-Australia.aspx
34 UNICEF MALAYSIA
UNICEF Malaysia/2012/Ilsa
REPORTING OF
CORPORATE SOCIAL
RESPONSIBILITY
35
Value of Reporting
In an effort to instil CSR culture into business,
the Malaysian Government requires all PLCs
disclose their CSR activities in their annual report
to the Securities Commission (SC)68, starting
in 2007. This new requirement affects over
1,000 companies in Malaysia. Bursa Malaysia
published a reporting framework for PLCs, which
outlines potential CSR initiatives in the categories
of environment, community, marketplace and
workplace. The guidelines are flexible and require
minimum disclosure to understand whether a
company undertook CSR activities or not. The
overall goal of the regulatory authority is to raise
the awareness of CSR and encourage PLCs to
integrate the practice of CSR as part of the way
they work and think.69
During the interviews conducted for the purpose
of this document, the following information and
issues were raised on the topic of reporting.
The value of reporting lies with disclosure; when a
company reports what has been achieved it also
helps them to address areas of improvement.
68 Established on 1 March 1993 under the Securities Commission Act 1993, the SC is a self-funding statutory body with investigative and enforcement
powers. It reports to the Minister of Finance and its accounts are tabled in Parliament annually. Underpinning its functions i.e. Supervising exchanges,
clearing houses and central depositories; Registering authority for prospectuses of corporations other than unlisted recreational clubs; Approving
authority for corporate bond issues; Regulating all matters relating to securities and futures contracts; Regulating the take-over and mergers of
companies; Regulating all matters relating to unit trust schemes; Licensing and supervising all licensed persons; Encouraging self-regulation; and
Ensuring proper conduct of market institutions and licensed persons; is the SCs ultimate responsibility of protecting the investor. Apart from
discharging its regulatory functions, the SC is also obliged by statute to encourage and promote the development of the securities and futures
markets in Malaysia.
69 Tan Sri Nor Mohamed Yakcop, Minister of Finance II, Speech: Launch of Bursa Malaysias CSR Framework for PLCs in Conjunction with the Rate
Race 2006
36 UNICEF MALAYSIA
Reporting Requirements
The top 20 PLCs have a much stronger grasp
of CSR (Table 5 shows the CSR reporting
requirements for companies in Malaysia). In 2008,
CSR Asia conducted a comprehensive analysis
of the 20 largest PLCs in Hong Kong, Malaysia,
Singapore and Thailand. Each company was given
a score based on 62 indicators including: company
codes and policies, CSR communications,
marketplace and supply chain, human resource
policies, environmental performance and
community development. In their final report,
70 The State of CSR Disclosure in Asia 2008, CSR Asia Business Barometer, http://www.csr-asia.com/upload/Report_Business_Barometer_2008.pdf,
page 4
37
71 Sustainability Reporting: Sustainability Disclosure amongst companies in selected ASEAN member countries and responses from stakeholders, The
Rise of the Report and the Regulator, ACCA, http://www2.accaglobal.com/documents/sustainabilityreportingfutur.pdf, March 2010, page 3
38 UNICEF MALAYSIA
UNICEF Malaysia/2011/Zahri
INCENTIVES
39
Tax Incentives
In light of the growing importance of CSR in
Malaysia and the Governments support of this
notion, tax incentives have been provided for
companies who practice CSR. The tax incentives
cover a variety of actions, such as the setting up
child-care facilities, contribution to the community
and setting up library services. In addition, the
Government has set up fiscal incentives at national
levels where funds have been specifically allocated
40 UNICEF MALAYSIA
Fiscal Incentives
72 http://www.anugerahcsrmalaysia.org/2008/02/16/congratulations-to-all-the-honourees/
41
42 UNICEF MALAYSIA
MOVING CHILD-FRIENDLY
CORPORATE SOCIAL
RESPONSIBILITY
FORWARD
43
Challenges
This section is derived from the views and
opinions expressed by those who were
interviewed.
Within the national context and the understanding
of CSR, there are various challenges in moving
child-friendly CSR forward. The view that CSR is
a financial burden may hinder a company from
implementing CSR, as companies do not wish to
incur any additional expense. Companies need
to understand that the practise of CSR does not
require huge costs.
Although CSR is generally perceived by many
as a Western concept, the values of charity
and contributing back to the community are
essential practices of Malaysian society. These
are the foundations that provide entry points for
investment by businesses to ensure sustainability
and relevance in the national and international
markets.
The mind-set of consumers is also a factor that
may impede the growth of CSR in Malaysia. The
purchasing behaviour of consumers is not always
based on whether a company is corporately
responsible and such buying habits may not
demonstrate to companies the necessity to
practise CSR.
The mind-set of investors may be another
challenge as they may not be concerned with
whether a company is socially responsible.
Usually, yielding the highest profits and returns is
the main priority when deciding which company to
work with.
For some companies, if their business does not
deal directly with children, they feel that there is
no need to implement child-friendly CSR. Children
make up one third of the global population and
businesses will inevitably interact with the parents
and caretakers of children who are also employees
and stakeholders of the business. Businesses
will also interact with the communities in which
children grow and develop.
44 UNICEF MALAYSIA
73 http://www.unicef.org/csr/335.htm
45
46 UNICEF MALAYSIA
Government-linked Companies
Current GLCs investments focus on improving
products for customers, providing training to the
labour force, introducing merit-based procurement
processes and investing in the community.
UNICEF Malaysia can increase the child-focus
contributions to society by promoting a childfriendly business practice framework through
various GLC initiatives.
Companies Commission of Malaysia (SSM)
Currently, the SSMs CR Agenda does not
highlight any specific child-focused initiatives.
However, there are significant opportunities for
UNICEF Malaysia to influence the CR Agenda to
bring greater visibility to child-friendly business
practices.
Areas of opportunities are as follows:
Promote child-friendly business practices in
capacity building efforts.
o Continue the development of Best Business
Practice Circulars on child-friendly business
practices in the workplace, community,
marketplace and environment.
o Convene seminars and include childfriendly business practices in training
programs.
o Encourage the inclusion of child-friendly
business practice research topics through
the UKM/SSM partnership.
Support the inclusion of child-friendly business
practices in an annual reporting framework.
o SSM plans to include a provision that will
encourage non-financial reporting, including
CR initiatives. SSM will establish a ranking
system to recognise companies who adhere
Bursa Malaysia
PLCs can be role models for leading practices
in CSR, so it is vital that PLCs implement childfriendly business practices. United Nations
Childrens Fund (UNICEF) has positively influenced
the incorporation of indicators related to children in
the criteria in CSR indices in the UK and Brazil.
Currently, there is no specified framework for
reporting other than to report on the four areas
of environment, marketplace, workplace and
community. United Nations Childrens Fund
(UNICEF) Malaysia should take this opportunity
to engage with Bursa Malaysia and ensure that
the future ESG Index will include a child-friendly
business practice framework. One of the criteria
should emphasize the child-friendly CSR gaps
seen in the current reporting practices and policy
environment.
47
CONCLUSION
This review of CSR policies and practices
in Malaysia has shown that there is strong
involvement from multiple parties (the
government, Bursa Malaysia and SSM), to raise
awareness and encourage companies to include
CSR as a part of business operations. In recent
years, the Malaysian Government has actively
engaged the business community to increase
the profile of CSR. Their continuous efforts
have managed to address some areas related to
children such as education and poverty alleviation
however, there are still areas where the rights
of children need to be examined and this can
only be achieved if the government has greater
cooperation from the private sector.
According to the Energy, Green Technology and
Water Minister, Datuk Seri Peter Chin, less than
10% of Malaysian companies adopted a CSR
agenda. At the CSR Sustainability Summit 2011,
he said Most of the rest already know how
important this CSR is, but still they didnt make
it as a business practice.75 In essence, most
companies understand the importance of CSR but
are not practicing the idea.
The drive for child-friendly CSR will take time.
75 Less than 10 per cent of Malaysian firms adopt CSR agenda, http://www.standardsusers.org/mysr/index.php?option=com_
content&view=article&id=746:less-than-10-per-cent-malaysian-firms-adopt-csr-agenda-peter-chin&catid=75:2011&Itemid=85, 29 June 2011
48 UNICEF MALAYSIA
REFERENCES
49
REFERENCES
2011 Corporate Responsibility Report, Khazanah Nasional Berhad, http://www.khazanah.com.
my/docs/2011_CRReport.pdf
ACCA: Report of the Judges: ACCA Malaysia Environmental and Social Reporting Awards
(MESRA) 2007, May 2008
Bursa Malaysia: Bursa Malaysias CSR Framework for Malaysian PLCs, September
2006, http://www.klse.com.my/website/bm/about_us/the_organisation/csr/downloads/csr_
framework_slides.pdf
Bursa Malaysia, Corporate Social Responsibility in Malaysian PLCs 2007 Status Report: An
Executive Summary, March 2008
CSR Asia: CSR Asia Business Barometer 2008, the State of CSR Disclosure in Asia,
October 2008, http://www.csr-asia.com
CSR Asia: How well is CSR Understood in Malaysia? A Perspective from the Media, CSR
Asia Weekly Vol. 5 Week 32, 12 August 2009, http://www.csr-asia.com
CSR Asia: The Future of CSR: 2009 Report, 2009, http://www.csr-asia.com
DiGi Sustainability Report 2011, http://www.digi.com.my/aboutdigi/cr/pdf/sr2011.pdf
Employers not supportive of breastfeeding, Sin Chew Daily, http://www.mysinchew.com/
node/38847, 10 May 2010
Global Reporting Initiative: GRI Reports List, Excel File, 12 August 2009, http://www.
globalreporting.org/NR/rdonlyres/E033E311-68E7-41F9-A97F-9F3B94F3FE40/3180/19992009
reportslist_12Aug.xls
Humana Child Aid Society Assessment Study 2012
IBFAN: Breaking the Rules, Stretching the Rules 2007
IBFAN: State of the Code by Country, 2009
IBFAN: State of the Code by Country, 2004, http://www.wpro.who.int/NR/rdonlyres/
E9C4A2A2-737D-407B-9C15-4F0351C2D285/0/TableStatusCode.pdf
International Labour Organisation, Plantations Convention 1958 (No. 110)
Listing Requirements (Appendix 9c, Part A (29) http://www.bursamalaysia.com/website/bm/
about_us/the_organisation/csr/approach.html
Malaysian Institute of Integrity: http://www.iim.com.my
Ministry of Finance: Mid-term Review of the Ninth Malaysia Plan 2006 2010, 2008
Ministry of Finance: Ninth Malaysia Plan, 2006
Malaysian Parliament, Workers Minimum Standards of Housing and Amenities Bill 1990,
http://www.parlimen.gov.my/billindex/pdf/1990/Bill%20DR%2035.pdf
OTF Group (2008): 2008 Global Review of UNICEFs Corporate Alliances
Prime Ministers CSR Awards, http://www.anugerahcsrmalaysia.org/
Prime Ministers Office of Malaysia, Vision 2020, http://www.pmo.gov.
my/?menu=page&page=1904#
Prime Ministers Office of Malaysia, Speech: Opening address at Malaysian International
ECEC Conference on Developing Human Capital Begins with Children, 14 April 2009 http://
www.pmo.gov.my/?menu=speech&news_id=119&page=1676&speech_cat=2
50 UNICEF MALAYSIA
51
APPENDIX
52 UNICEF MALAYSIA
53
54 UNICEF MALAYSIA
2008 Budget
Established CSR fund to jointly fund projects
implemented by the private sector to benefit
low-income Malaysians with initial funding of
RM50 million. Projects will include home repair
and creating employment opportunities.
Implemented a tax deduction on private sector
investments that provides significant benefits to
the local community, such as playgrounds and
overhead bridges.
Expanded the annual reporting requirements for
PLCs to include diversity statistics.
Created permanent secretariat for PINTAR and
extended program to private companies.
2009 Budget
Encouraged private sector investment in the
Program Amal Jariah, which repairs rundown
homes for the hard-core poor nationwide, by
creating a matching grant programme.
Proposed an increase to the ceiling on tax
deductions for contributions to charitable
organizations from 7% to 10% of aggregate
income.
Expressed its full support of the palm oil
plantations pursuit of RSPO certification.
2010 Budget
The private sector and GLCs were reminded
not to neglect their social responsibilities in
their quest for profits. In line with this, 1MB
established a CSR fund totalling RM100million
to finance community activities (paragraph 33).
An allocation of RM30billion for primary
and secondary education benefited 5.5
million students nationwide. The allocation
includes emoluments, student assistance and
scholarship programme, construction of 80
new schools, 1,100 additional blocks and 347
school replacement projects. RM1.1billion was
provided to refurbish and upgrade schools
nationwide, especially in Sabah and Sarawak
(paragraph 60).
Incorporating pre-school education as part of
the mainstream national education system in
order to increase participation rate of children
between 5-6 years in Government and private
pre-schools from 67% to 87% by 2012
(paragraph 62).
76 Prime Ministers Office of Malaysia, Speech: Opening address at Malaysian International ECEC Conference on Developing Human Capital Begins
with Children
55
2011 Budget
The Government further intensified PPP
initiatives to enhance private sector involvement
in economic activities. They allocated RM1billion
to fund PPP projects including a Women and
Childrens Hospital in Kuala Lumpur (paragraph
18).
In order to nurture children with good values
and knowledge, the Government increased
pre-school enrolment rate, the target was to
reach 72% by end-2011 through an additional
1,700 classes, strengthening the curriculum and
appointing 800 pre-school graduate teachers
(paragraph 58).
RM111million was allocated for PERMATA
programmes that included the construction of
the second phase of Sekolah PERMATA Pintar
School Complexes, 32 PERMATA Children
Centres (PAPN) and financing the operations
of 52 completed PAPNs as well as continuing
PERMATA Pintar, Seni, Insan and Remaja
programmes (paragraph 59).
56 UNICEF MALAYSIA
2012 Budget
Allocated RM13.6billion to the social sector and
this included education and training, health,
welfare, housing and community development
(paragraph 14).
Allocated an additional RM2.5billion to the
public-private partnerships Facilitation Fund
which was set up under the 10MP (paragraph
21).
RM50.2billion was allocated to the education
sector with RM1.9billion out of the amount for
2013 Budget
A total of RM11.1billion is allocated to the social
sector which includes education and training,
health, welfare, housing and community
development (paragraph 13).
The Government launched the Malaysia
Education Blueprint 2013-2025 to ensure that
the national education system is capable of
optimising the potential of each Malaysian child
(paragraph 58).
A sum of RM38.7billion is allocated to the
Ministry of Education for operating and
development expenditure (paragraph 59).
RM500million will be allocated to enhance
teaching skills in core subjects such as Bahasa
Malaysia, English, Science and Mathematics
through the Higher Order Thinking Skills
approach and this includes the establishment
57
58 UNICEF MALAYSIA
Acknowledgements
United Nations Childrens Fund (UNICEF) Malaysia would like to acknowledge the interview participants
who contributed to this review: