Integrated Reporting Disclosure Determination and Scoring Dataset for Malaysian Shariah-Compliant Public Listed Companies

Description

This dataset provides the coding framework and firm-year disclosure scores used to construct an Integrated Reporting (IR) disclosure measure for Malaysian Shariah-compliant public listed companies. The dataset supports research examining the extent to which corporate reports align with the principles and content elements of the International Integrated Reporting Council (IIRC) Framework and enables empirical analysis of Integrated Reporting disclosure practices. Table A presents the disclosure determination framework used in the manual content analysis. The framework consists of 13 Integrated Reporting components that represent key aspects of the IIRC Framework. Each component is evaluated using a 0–5 ordinal scoring scale reflecting the depth and quality of disclosure. Table B reports the firm-year disclosure scores derived from the thirteen components. The total IR score is calculated as the sum of the component scores, providing an aggregate indicator of the extent to which corporate reports align with Integrated Reporting disclosure practices. The initial sample was drawn from the Top 200 Malaysian publicly listed companies. Firms that were not Shariah-compliant throughout the period 2020–2023 and firms with incomplete data were excluded to ensure a consistent panel of Shariah-compliant companies. The dataset can be used to examine Integrated Reporting disclosure quality, compare reporting practices across firms and years, and support further empirical research on corporate reporting and sustainability disclosure.

Steps to reproduce

This study employed manual content analysis to examine publicly available annual or integrated reports of Malaysian public listed companies. The initial sample was based on the Top 200 Malaysian publicly listed companies, from which firms that were not Shariah-compliant throughout the period 2020–2023 and firms with incomplete data were excluded. The reports were systematically reviewed using a thirteen-component coding framework aligned with the International Integrated Reporting Council (IIRC) Framework. Each component was evaluated using a 0–5 ordinal scoring scale to reflect the extent and quality of disclosure. Component-level scores were recorded for each firm-year observation and aggregated by summing the scores across all thirteen components to derive the total Integrated Reporting (<IR>) disclosure score.

Institutions

• Sunway University

  Selangor, Petaling Jaya

Categories

Funders

• Fundamental Research Grant Scheme (FRGS) provided by the Ministry of Higher Education Malaysia.

  Grant ID: FRGS/1/2022/SS01/SYUC/03/1

Licence