How Integrated is Integrated Reporting? From a Malaysian Perspective
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 Ex...
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| Format: | Article |
| Language: | English |
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Fakultas Ekonomi Universitas Sriwijaya
2021-03-01
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| Series: | Sriwijaya International Journal of Dynamic Economics and Business |
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| Online Access: | https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/251 |
| _version_ | 1797278244677877760 |
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| author | Benedict Valentine Arulanandam Yan Ran Lee |
| author_facet | Benedict Valentine Arulanandam Yan Ran Lee |
| author_sort | Benedict Valentine Arulanandam |
| collection | DOAJ |
| description |
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.
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| first_indexed | 2024-03-07T16:00:30Z |
| format | Article |
| id | doaj.art-e1289aac0ba64f1b9200ee5826168c20 |
| institution | Directory Open Access Journal |
| issn | 2581-2904 2581-2912 |
| language | English |
| last_indexed | 2024-03-07T16:00:30Z |
| publishDate | 2021-03-01 |
| publisher | Fakultas Ekonomi Universitas Sriwijaya |
| record_format | Article |
| series | Sriwijaya International Journal of Dynamic Economics and Business |
| spelling | doaj.art-e1289aac0ba64f1b9200ee5826168c202024-03-04T21:53:42ZengFakultas Ekonomi Universitas SriwijayaSriwijaya International Journal of Dynamic Economics and Business2581-29042581-29122021-03-015110.29259/sijdeb.v1i1.17-40118How Integrated is Integrated Reporting? From a Malaysian PerspectiveBenedict Valentine Arulanandam0Yan Ran Lee1Sunway CollegeHelp University 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. https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/251Integrated ReportingISO26000GRI G4IR Framework |
| spellingShingle | Benedict Valentine Arulanandam Yan Ran Lee How Integrated is Integrated Reporting? From a Malaysian Perspective Sriwijaya International Journal of Dynamic Economics and Business Integrated Reporting ISO26000 GRI G4 IR Framework |
| title | How Integrated is Integrated Reporting? From a Malaysian Perspective |
| title_full | How Integrated is Integrated Reporting? From a Malaysian Perspective |
| title_fullStr | How Integrated is Integrated Reporting? From a Malaysian Perspective |
| title_full_unstemmed | How Integrated is Integrated Reporting? From a Malaysian Perspective |
| title_short | How Integrated is Integrated Reporting? From a Malaysian Perspective |
| title_sort | how integrated is integrated reporting from a malaysian perspective |
| topic | Integrated Reporting ISO26000 GRI G4 IR Framework |
| url | https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/251 |
| work_keys_str_mv | AT benedictvalentinearulanandam howintegratedisintegratedreportingfromamalaysianperspective AT yanranlee howintegratedisintegratedreportingfromamalaysianperspective |