A New Integrated Reporting’S 6-Capitals Scoring Index Towards Firm Financial Performance

Abstract

This study investigates the impact of the capital’s disclosure extent of the Integrated Reporting’s six capitals (Financial Capital, Manufactured Capital, Intellectual Capital, Human Capital, Social and Relationship Capital and finally the Natural Capital) of the Malaysian oil and gas public listed companies (PLCs) within Bursa Malaysia, moderated by the Woman Board of Directors. The study will follow the purposive sampling method followed by descriptive statistics, regression analysis and content analysis derived from the International Integrated Reporting Framework and previous studies. Malaysian oil and gas PLCs’ publication of the Integrated Report’s six capitals are still in its infancy in which Integrated Reports have not been published and replaced the Annual Reports and Sustainability Reports. This study is among the pioneer in determining the effectiveness of the Integrated Reporting’s 6-capitals implementation towards firm financial performance since the Integrated Reporting framework was established in 2013. This study is a systematic review of recent research developments in Integrated Reporting focusing on the practice and disclosure of the entity’s 6 capitals which consists of the Financial Capital, Manufactured Capital, Intellectual Capital, Human Capital, Social and Relationship Capital and finally the Natural Capital which are the 6 capitals. The moderation factor of gender equality is of utmost importance among the Malaysian oil and gas industry which are lacking the expertise from women.