article · SAGE Open
Integrated reporting represents an emerging development in global corporate disclosure practices. In Malaysia, large public listed companies are encouraged under the Malaysian Code on Corporate Governance 2017 to adopt integrated reporting based on international standards. This research presents a conceptual framework combining agency theory and stakeholder theory to examine how sustainability reporting moderates the link between corporate governance mechanisms and integrated reporting disclosure levels. The proposed approach suggests evaluating the annual reports of the top 100 Malaysian public listed companies by market capitalisation through content analysis. By clarifying these relationships, the framework aims to help companies with existing sustainability practices implement integrated reporting, reduce information asymmetries, boost transparency, and support value creation.
Modern organisations face increasing pressure to communicate both financial and non-financial performance. By showing how corporate governance and sustainability disclosures work together within integrated reporting, this research helps clarify how emerging economy companies can improve transparency, reduce information gaps for investors and stakeholders, and better demonstrate long-term value creation.
This work represents early-stage conceptual research rather than a deployable commercial technology or tool. Its proposed framework could potentially inform corporate reporting strategies, governance consultancies, and regulatory guidelines for public listed companies seeking to transition towards integrated reporting standards. However, because it is a conceptual model with an outlined content analysis methodology rather than an empirical or market-tested tool, direct commercialisation is not currently addressed in the abstract.
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Integrated Reporting (IR) is a relatively new concept that is considered one of the most recent trends in corporate reporting; it is still an emerging research area in different parts of the world. Malaysia is an appropriate emerging economy to investigate IR adoption. Large Malaysian public listed companies (PLCs) are encouraged by the Malaysian Code on Corporate Governance (MCCG) of 2017 to adopt IR based on the international IR framework. By combining the stakeholder theory and the agency theory, this article proposes a conceptual framework to explore the moderating effect of sustainability reporting on the relationship between corporate governance mechanisms and IR disclosure level for the Malaysian PLCs. To obtain the data related to IR and the other variables, the study suggests using a content analysis method on the annual reports of the top 100 Malaysian PLCs based on their market capitalization. The proposed conceptual framework could be very useful; it can assist PLCs having sustainability practices to adopt the IR framework, reduce information asymmetries, increase information transparency, and create value. This study contributes to the literature by investigating the IR practices and their determinants in Malaysia after the introduction of MCCG 2017.
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DOI: 10.1177/2158244020927431
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