Content Analysis of Integrated Reporting in Malaysia

Abstract

The aim of integrated reporting is to provide a holistic view of an organization’s performance and value creation. This comprehensive reporting framework contains financial, economic, environmental, social, and governance aspects. In Malaysia, the adoption of integrated reporting shows the organization’s involvement in promoting accountability and transparency in corporate reporting. By using the Malaysian top 100 publicly listed companies (PLCs), this study gauges the practices of integrated reporting disclosure, explicitly investigating the integration of the content elements recommended by the International Integrated Reporting Council (IIRC) Framework. The examination of the integrated reports of the sample of Malaysian PLCs is done via a content analysis approach. Sampling from 2018 – 2020 data, this study is beneficial to contribute to the current body of literature on integrated reporting by shedding light on the ongoing practices of PLCs in Malaysia. This study has implications not only in advancing knowledge but also increases reporting practices within business and economics environments. Additionally, it adds valuable insights to the ongoing discussions surrounding corporate transparency and accountability. Furthermore, the study will present recommendations for enhancing the content of integrated reports, ultimately strengthening the reliability and utility of the disclosed information. These recommendations can be used by regulators, standard-setting bodies, and companies to further develop and refine integrated reporting practices in Malaysia.