Journal Screenshot

International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

Integrated Reporting and Environmental, Social and Governance: A Study on Malaysian Banking Sector

Nooriha Mansor, Radziah Mahmud, Sunarti Halid, Rahayu Abdul Rahman

http://dx.doi.org/10.6007/IJARAFMS/v11-i3/11094

Open access

Unlike past research, which has primarily concentrated on Western countries, this study looks into the factors that influence corporate, social, and governance (ESG) environmental reporting among Asian companies. Currently, companies are inspired to report their progress to stakeholders regarding economic, social, and environmental factors, due to the rising demand for corporate transparency and sustainability. Hence. this study examines the effect of the integrated reporting disclosure (IRD) onto ESG score by employing a sample of 8 Malaysia's largest commercial banks from 2015 to 2019. Data is obtained from Thomson Reuters Eikon and regression analysis is carried out using the Statistical Package for the Social Sciences (SPSS, version 24). Result demonstrates that ESG score is affected by IRD, board tenure and bank size. The findings of this study are of interest to companies that are interested in implementing ESG and IRD for their own advantage, as well as regulatory agencies who believe ESG and IRD to be requirements for achieving national social and environmental goals.