Abstract
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 is also conducted to examine the organisational characteristics that foster the IR initiative. Most of the Malaysian PLCs are complied with ISO 26000 standards and GRI G4 guidelines. The compliance of these both standards and guidelines are contributing to the adoption of IR as there are all inter-related. A comparison has been made among ISO 26000, GRI G4 and IR framework to develop a common ground for the non-financial reporting frameworks and guidelines. This study is qualitative and descriptive in nature. The findings reveal that although there were traces of the fulfilment of all requirements with regard to ISO 26000, which was 32% and GRI and IR was 12% 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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