The Availability, Extent and Quality of Sustainability Reporting by Malaysian Listed Firms: Subsequent to Mandatory Disclosure

Hafizah Abd-Mutalib · Che Zuriana Muhammad Jamil · Wan Nordin Wan‐Hussin

41 citations0/0 files storedAsian Journal of Finance & Accounting

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

Abstract

The purpose of this study is to examine the availability, extent and quality of Sustainability Reporting (SR) by Malaysian firms subsequent to the mandatory disclosure. Based on an across-industry sample of 300 firms in 2011, the results indicate that despite the mandatory disclosure, 3% of the sampled firms failed to make such reporting. Furthermore, in both aspects of extent and quality, human-related sustainability engagement, which consists of the workplace and community themes are found to be the favorite themes to be reported. Meanwhile, firms in the infrastructure, finance and plantation industries perform the best of extent and quality of SR, while firms in hotel industry marks the poorest in quality and lowest in extent of SR.

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References

1991The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders 1999Cannibals with forks: the triple bottom line of 21st century business 2005The impact of culture and governance on corporate social reporting 1999Exploring the reliability of social and environmental disclosures content analysis 2007The contribution of corporate social responsibility to organizational commitment 2011The Effect of Ownership Structure on Corporate Social Responsibility: Empirical Evidence from Korea 2009The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies 2007Ownership structure and corporate social responsibility disclosure: some Malaysian evidence

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