The Effect of Integrated Reporting Practices on Financial Performance of Malaysian Public Listed Companies

Ummi Raihana Mohd Sani, Erlane K. Ghani, Kamaruzzaman Mohammad, Razinah Hassan and Novita Indrawati
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Ummi Raihana Mohd Sani: INTEC Education College, University Technology MARA, Seksyen 17, 40200, Shah Alam, Malaysia
Erlane K. Ghani: Faculty of Accountancy, University Technology MARA, 42300 Bandar Puncak Alam, Selangor, Malaysia
Kamaruzzaman Mohammad: Faculty of Accountancy, University Technology MARA, 42300 Bandar Puncak Alam, Selangor, Malaysia
Razinah Hassan: Faculty of Accountancy, University Technology MARA, 42300 Bandar Puncak Alam, Selangor, Malaysia
Novita Indrawati: Faculty of Accountancy, University Technology MARA, 42300 Bandar Puncak Alam, Selangor, Malaysia

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 8, 166-182

Abstract: This study aims to examine the integrated reporting practices of the public listed companies in Malaysia. In addition, this study also examined the effect of integrated reporting practices on the financial performance of the public listed companies in Malaysia. The integrated reporting practices were examined based on five content elements of the integrated reporting framework. Using content analysis on the annual reports of 80 public listed companies from 15 industries on the main board of Bursa Malaysia, this study shows that governance, risk and opportunities, and performance disclosure have a significant relationship with financial performance, whereas business model and strategic and resources allocation disclosure do not have any significant relationship with financial performance. The results from this study could give practitioners an idea of how public listed companies currently practice IR in their annual reports. The findings of this study contribute knowledge to the academics, stakeholders of companies, and preparers of annual integrated reports.

Date: 2025
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