The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework

Hamad, S. and Draz, M.U. and Lai, F.-W. (2020) The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework. SAGE Open, 10 (2). ISSN 21582440

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Abstract

Integrated Reporting (IR) is a relatively new concept that is considered one of the most recent trends in corporate reporting; it is still an emerging research area in different parts of the world. Malaysia is an appropriate emerging economy to investigate IR adoption. Large Malaysian public listed companies (PLCs) are encouraged by the Malaysian Code on Corporate Governance (MCCG) of 2017 to adopt IR based on the international IR framework. By combining the stakeholder theory and the agency theory, this article proposes a conceptual framework to explore the moderating effect of sustainability reporting on the relationship between corporate governance mechanisms and IR disclosure level for the Malaysian PLCs. To obtain the data related to IR and the other variables, the study suggests using a content analysis method on the annual reports of the top 100 Malaysian PLCs based on their market capitalization. The proposed conceptual framework could be very useful; it can assist PLCs having sustainability practices to adopt the IR framework, reduce information asymmetries, increase information transparency, and create value. This study contributes to the literature by investigating the IR practices and their determinants in Malaysia after the introduction of MCCG 2017. © The Author(s) 2020.

Item Type: Article
Additional Information: cited By 38
Depositing User: Mr Ahmad Suhairi UTP
Date Deposited: 10 Nov 2023 03:27
Last Modified: 10 Nov 2023 03:27
URI: https://khub.utp.edu.my/scholars/id/eprint/13267

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