| Summary: | This study is conducted in order to explore the disclosures and reporting done by companies listed in the main board at Bursa Malaysia.The sustainability reporting is perceived to be important by the minority or majority shareholders in making decision.Furthermore, this research is conducted to delve into the amount of information disclose and report for the 195 companies selected from the main board listed in Bursa Malaysia.This study is based on the GRI Sustainability Reporting Guidelines (2002) that highlighted six main categories of an ideal sustainability reporting; that are stated accordingly as direct economic impacts; environmental; labour practices and decent work; human rights; society and product responsibility. Findings indicate that 195 companies (34%) out of 578 listed in the main board disclosed at least one element of sustainability reporting.The disclosures focus more on the related area concerning with monetary flows from customers by observing the net sales of the companies, corporate structure of the companies, location and size of lands owned, board composition, social impact on community and product services. However, the findings of this research showed that companies are still behind in disclosing the information regarding to human
rights performance; water usage; energy; emissions, effluents and waste. Relatively, few
companies report on social issues, but more attention is given to the policies and descriptions rather than on performance information, as in the case with environmental
information.This study attempts to indirectly assist in improving the quality of disclosures among Malaysian companies and to create awareness on the importance aspects of accountability (Maunders and Burritt 1991; Gray et al. 1996) and transparency from the stakeholders and public perspective as a whole (Pratt 2003).
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