ISSN: 2225-8329
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Nowadays, technology has affected all sectors. Many companies have taken serious initiatives to transform their businesses into digital business models. For good communication with investors, a well-governed company will voluntarily disclose how it integrates digitalisation into the business. This study explored how Malaysian public listed companies from the consumer sector, had voluntarily disclosed information related to digitalisation in their annual reports. A qualitative research is employed, and a content analysis was utilised to examine the annual reports. Malaysian listed companies from the consumer products and services sector were selected based on a purposive sampling. A content analysis was also employed to analyse the data manually. This study finds the most common sections used for the disclosure of digitalisation-related information are management reports, corporate information, and sustainability reports. The other sections are corporate governance report, digital governance, and risk management. Disclosures of digitalisation-related information mostly involved several business themes such as marketing, business strategy, business process, product offered and corporate sustainability and governance. The research findings provide insights into voluntary disclosures related to digitalisation among Malaysian listed companies.
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In-Text Citation: (Ibrahim et al., 2021)
To Cite this Article: Ibrahim, S. N. S., Shamsudin, A., Ibrahim, M. T., Abdullah, S., Jaaffar, M. Y., & Bani, H. (2021). An Initial Assessment of Voluntary Disclosures on Digitalisation by Malaysian Public Listed Companies. International Journal of Academic Research in Accounting Finance and Management Sciences, 11(3), 303-314.
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