Environmental and Social Disclosures of Public Listed Companies in Malaysia: A Dataset

Description

Content analysis was employed to assess the level of environmental and social information disclosure of the top 100 Malaysian companies. The dataset comprises 300 firm-year observations from 2018 to 2020. Information on environmental and social aspects was extracted from publicly available annual financial statements, sustainability reports, and integrated reports. This dataset enables analysis and evaluation of environmental and social disclosures of the top 100 Malaysian companies across 13 industries in Malaysia.

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This study employed content analysis, a quantitative methodology, to analyze the annual, sustainability, and integrated reports of listed companies in Malaysia. The sample consisted of the top 100 Malaysian publicly listed companies based on their 2016 market capitalization, resulting in 300 observations from 2018 to 2020. The reports were obtained from corporate websites or the Bursa Malaysia website. The reports were thoroughly analyzed following the Global Reporting Initiative (GRI) standards. Environmental and social information was extracted using a binary scoring system, where a score of 1 indicated the presence of environmental or social attributes, and 0 indicated otherwise. Scores were aggregated based on the metrics used to determine the scoring of each dimension and theme for each company. This encompassed the GRI300 (Environmental) and GRI400 (Social) dimensions, as well as the GRI301-GRI308 and GRI401-GRI419 themes. The total scores for each dimension and theme were recorded in Table 3. Environmental and Social Score. The formula to calculate the score of each dimension and theme was provided in Table 1. Environmental and Social Score Calculation Formula and the definitions of the metrics were outlined in Table 2. Definition of Environmental and Social Score Collection and Calculation. Prior to the commencement of this research, ethic approval was obtained from the university ethics committee. The research team strictly adhered to regulations and ethical guidelines, ensuring data integrity and confidentiality. We have followed the data scoring protocol as shown in Table 2. To ensure data consistency and integrity, the research team followed specific steps. In Step 1, research assistants identified environmental and social information, providing screenshots and assigning preliminary scores. Step 2 involved the review of scores by the research team to ensure adherence to the defined criteria. In Step 3, an independent accounting firm was engaged to validate the content analysis, ensuring score consistency and authenticity. Researchers investigating the impact of ESG disclosure can utilize this dataset to analyze and evaluate the trends and performance of environmental and social disclosures among the top 100 Malaysian companies across 13 industries in Malaysia.

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