Environmental and Social Disclosures of Public Listed Companies in Malaysia: A Dataset
Description
This dataset comprises the level of environmental and social information disclosure of the top 100 Malaysian companies from 2018 to 2020.
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Steps to reproduce
This study employed content analysis, to analyze the publicly available reports of listed companies in Malaysia. The reports were thoroughly analyzed following the Global Reporting Initiative (GRI) standards. The binary scoring system was utilized to extract environmental and social information, with a score of 1 denoting the presence of such attributes and 0 indicating their absence. Scores were aggregated based on the metrics used to determine the scoring of each dimension and theme for each company.
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Funding
Fundamental Research Grant Scheme (FRGS) provided by the Ministry of Higher Education Malaysia.
[FRGS/1/2020/SS01/SYUC/02/7]