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

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ISSN: 2225-8329

The Influence of Board of Directors and Ownership Structure on Integrated Reporting and the Moderating Role of ESG Disclosure: A Proposed Conceptual Framework

Rima Binti Radin, Nor Suziwana Binti Hj Tahir, Sarina Binti Othman

http://dx.doi.org/10.6007/IJARAFMS/v13-i2/17653

Open access

Integrated Reporting (IR) is the current novelty of corporate reporting around the world, which requires more future research, particularly on a voluntary basis and in developing countries such as Malaysia. Practice 11.2 of Malaysian Code of Corporate Governance (MCCG) 2017 was introduced in April 2017 encourages large companies to adopt IR. This shows that Malaysia is an appropriate emerging country to examine the IR practices. By combining the legitimacy theory and the agency theory, this study examines the influence of the board of directors (BOD) and ownership structures on IR disclosure level, and further explores the moderating effect of environmental, social, and governance (ESG) disclosure on this relationship among Malaysian listed companies. The proposed framework could assist listed companies that disclose their ESG practices to increase the IR disclosure level to create value, and enhance transparency and accountability. This study contributes to the IR practices, their determinants, and the reporting development in Malaysia.

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In-Text Citation: (Radin et al., 2023)
To Cite this Article: Radin, R. B., Tahir, N. S. B. H., & Othman, S. B. (2023). The Influence of Board of Directors and Ownership Structure on Integrated Reporting and the Moderating Role of ESG Disclosure: A Proposed Conceptual Framework. International Journal of Academic Research in Accounting Finance and Management Sciences, 13(2), 665–682.