How Integrated is Integrated Reporting? From a Malaysian Perspective

Arulanandam, Benedict Valentine* and Lee, Yan Ran (2021) How Integrated is Integrated Reporting? From a Malaysian Perspective. Sriwijaya International Journal of Dynamic Economics and Business, 5 (1). pp. 17-40. ISSN 2581-2904

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The lack of coherence, transparency and accountability in traditional financial reporting, led the International Integrated Reporting Council (IIRC) to developed Integrated Reporting (IR) in 2010. This study draws the attention towards the top 50 public listed companies listed in Malaysian Stock Exchange as per asset size, and their fulfilment towards voluntary IR disclosures. This study was also conducted to examine the organisational characteristics that foster the IR initiative. A comparison was made with ISO 26000, GRI G4 and IR framework against the annual reports. This study was qualitative and descriptive in nature. The findings revealed that although there were traces of the fulfilment of all requirements with regard to ISO 26000, GRI and IR respectively, there were much to be done to encourage PLCs to incorporate such reporting guidelines. It was also found that, government-linked companies have greater fulfilment of these requirements.

Item Type: Article
Uncontrolled Keywords: integrated reporting; ISO26000; IR framework
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Others > Non Sunway Academics
Sunway College > VUMBA
Depositing User: Ms Yong Yee Chan
Related URLs:
Date Deposited: 30 Jun 2022 00:44
Last Modified: 30 Jun 2022 00:44

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