Abd Mutalib, Hafizah and Muhammad Jamil, Che Zuriana and Wan Hussin, Wan Nordin (2014) The availability, extent and quality of sustainability reporting by Malaysian listed firms: subsequent to mandatory disclosure. Asian Journal of Finance & Accounting, 6 (2). pp. 239-257. ISSN 1946-052X

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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.

Item Type:	Article
Uncontrolled Keywords:	Sustainability Reporting, Malaysia, Extent, Quality
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Che Zuriana Muhammad Jamil
Date Deposited:	04 Jan 2016 01:37
Last Modified:	12 Apr 2016 04:12
URI:	https://repo.uum.edu.my/id/eprint/16767

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