eprintid: 16160
rev_number: 2
eprint_status: archive
userid: 1
dir: disk0/00/01/61/60
datestamp: 2023-12-19 03:22:43
lastmod: 2023-12-19 03:22:43
status_changed: 2023-12-19 03:05:45
type: article
metadata_visibility: show
creators_name: Hamad, S.
creators_name: Lai, F.-W.
creators_name: Shad, M.K.
creators_name: Kone�ná, Z.
creators_name: Goni, F.A.
creators_name: Chofreh, A.G.
creators_name: Klemeš, J.J.
title: Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy
ispublished: pub
keywords: corporate strategy; environmental economics; governance approach; risk assessment; sustainability; sustainable development, Malaysia
note: cited By 7
abstract: Integrated reporting (IR) is the most recent business reporting paradigm that seeks to improve information quality and create sustainable value. This study investigates the impact of the Malaysian Code on Corporate Governance (MCCG) 2017 on the voluntary IR disclosure quality. Data is collected from the top 100 Malaysian public listed companies from 2016 to 2020. The study used content analysis and a developed IR disclosure index on panel data of companies that fully adopt IR. The results show ongoing growth in IR adoption among Malaysian companies; most of them are aware of its benefits. The study provides empirical evidence on the positive influence of MCCG 2017 on the IR disclosure quality using the random effects generalised least squares regression model. The trend analysis confirms that Malaysian companies enhanced their IR disclosure quality, especially after 2017. The results also show that the research sample has reported 70 for each IR content element in 2020. In this regard, the highest reported element is �risks and opportunities�. Thus, several companies have established enterprise risk management frameworks and risk committees. This study contributes to the literature by providing an intensive investigation of the IR practices in Malaysia's earliest adoption stages preceding and following the MCCG 2017. © 2022 ERP Environment and John Wiley & Sons Ltd.
date: 2022
publisher: John Wiley and Sons Ltd
official_url: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85129208194&doi=10.1002%2fsd.2323&partnerID=40&md5=a72950dba446d5dc81cfadf48713b918
id_number: 10.1002/sd.2323
full_text_status: none
publication: Sustainable Development
volume: 30
number: 6
pagerange: 1497-1510
refereed: TRUE
issn: 09680802
citation:   Hamad, S. and Lai, F.-W. and Shad, M.K. and Kone�ná, Z. and Goni, F.A. and Chofreh, A.G. and Klemeš, J.J.  (2022) Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy.  Sustainable Development, 30 (6).  pp. 1497-1510.  ISSN 09680802