Sustainability reporting in Malaysia - the extent and quality

The objective of this study is to examine the extent and quality of sustainability reporting (SR) of Malaysian listed companies after Bursa Malaysia has launched its Sustainability Framework comprising amendments to the Listing Requirements (paragraph 29, part A of Appendix 9C, Main Market LR and pr...

Full description

Bibliographic Details
Main Authors:	Sheikh Abu Bakar, Aishah, Mohd Ghazali, Nazli Anum, Ahmad, Maslina
Format:	Conference or Workshop Item
Language:	English
Published:	2019
Subjects:	HF5601 Accounting. Bookkeeping HF5717 Business communication
Online Access:	http://irep.iium.edu.my/72321/ http://irep.iium.edu.my/72321/1/72321_Sustainability%20reporting%20in%20Malaysia_complete.pdf

id	iium-72321
recordtype	eprints
spelling	iium-723212019-09-19T08:42:11Z http://irep.iium.edu.my/72321/ Sustainability reporting in Malaysia - the extent and quality Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina HF5601 Accounting. Bookkeeping HF5717 Business communication The objective of this study is to examine the extent and quality of sustainability reporting (SR) of Malaysian listed companies after Bursa Malaysia has launched its Sustainability Framework comprising amendments to the Listing Requirements (paragraph 29, part A of Appendix 9C, Main Market LR and practice note 9, Main Market) and the issuance of a Sustainability Reporting Guide (SRG) and Toolkits, in October 2015. The SRG provides more specific guidance on “what” and “how” sustainability information should be disclosed by the companies in their SR. The data was collected from the largest 100 listed companies’ annual reports for the year-end on and after 31 December 2016. The study applied content analysis method in collecting the data by using the disclosure checklist. The results show that the overall score for extent and quality of information are still low and companies in oil and gas industry disclosed most extent and of highest quality compared to other companies from other industries. In addition, it appears that companies disclose more on economic dimension which includes information regarding how their business operations influence and contribute to the other organizations and community economically, such as how much their procurement for local suppliers, how they contribute to socio-economic of the community and local people and how they give indirect economic impacts toward community. However, most of the information disclosed is qualitative and narrative statement rather than quantitative information. 2019-02 Conference or Workshop Item NonPeerReviewed application/pdf en http://irep.iium.edu.my/72321/1/72321_Sustainability%20reporting%20in%20Malaysia_complete.pdf Sheikh Abu Bakar, Aishah and Mohd Ghazali, Nazli Anum and Ahmad, Maslina (2019) Sustainability reporting in Malaysia - the extent and quality. In: International conference on Islamic Research in Management, Education, Social Science and Technology ( ICIRMEST 2019), 22 February 2019, Tanjung Malim, Perak. (Unpublished)
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping HF5717 Business communication
spellingShingle	HF5601 Accounting. Bookkeeping HF5717 Business communication Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina Sustainability reporting in Malaysia - the extent and quality
description	The objective of this study is to examine the extent and quality of sustainability reporting (SR) of Malaysian listed companies after Bursa Malaysia has launched its Sustainability Framework comprising amendments to the Listing Requirements (paragraph 29, part A of Appendix 9C, Main Market LR and practice note 9, Main Market) and the issuance of a Sustainability Reporting Guide (SRG) and Toolkits, in October 2015. The SRG provides more specific guidance on “what” and “how” sustainability information should be disclosed by the companies in their SR. The data was collected from the largest 100 listed companies’ annual reports for the year-end on and after 31 December 2016. The study applied content analysis method in collecting the data by using the disclosure checklist. The results show that the overall score for extent and quality of information are still low and companies in oil and gas industry disclosed most extent and of highest quality compared to other companies from other industries. In addition, it appears that companies disclose more on economic dimension which includes information regarding how their business operations influence and contribute to the other organizations and community economically, such as how much their procurement for local suppliers, how they contribute to socio-economic of the community and local people and how they give indirect economic impacts toward community. However, most of the information disclosed is qualitative and narrative statement rather than quantitative information.
format	Conference or Workshop Item
author	Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina
author_facet	Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina
author_sort	Sheikh Abu Bakar, Aishah
title	Sustainability reporting in Malaysia - the extent and quality
title_short	Sustainability reporting in Malaysia - the extent and quality
title_full	Sustainability reporting in Malaysia - the extent and quality
title_fullStr	Sustainability reporting in Malaysia - the extent and quality
title_full_unstemmed	Sustainability reporting in Malaysia - the extent and quality
title_sort	sustainability reporting in malaysia - the extent and quality
publishDate	2019
url	http://irep.iium.edu.my/72321/ http://irep.iium.edu.my/72321/1/72321_Sustainability%20reporting%20in%20Malaysia_complete.pdf
first_indexed	2023-09-18T21:42:28Z
last_indexed	2023-09-18T21:42:28Z
_version_	1777413231048916992

Sustainability reporting in Malaysia - the extent and quality

Similar Items