Assessing the implementation of sustainable development goals: does integrated reporting matter?

Salaheldin Hamad, Fong Woon Lai, Muhammad Kashif Shad, Saleh F.A. Khatib and Syed Emad Azhar Ali

Sustainability Accounting, Management and Policy Journal, 2022, vol. 14, issue 1, 49-74

Abstract: Purpose - This study aims to investigate the performance of Sustainable Development Goals (SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it examines the impact of integrated reporting (IR) quality on the SDGs’ performance. Design/methodology/approach - Data are collected from an initial sample of Malaysia’s top 100 market-leading PLCs from 2016 to 2020. Univariate and multivariate analyses were used to test the research hypotheses. Findings - The results reveal an increasing trend in SDGs’ performance. Companies contributing toward the 17 SDGs grew from 14% in 2016 to 78% in 2020. On a priority basis, the average score of the five years showed that the Malaysian PLCs are paying more attention to SDG 8 Decent Work and Economic Growth (53%); SDG 12 Responsible Consumption and Production (43%); and SDG 13 Climate Action (42%). In addition, the fixed effects regression analysis proves that companies with higher IR quality are more likely to provide better SDGs disclosure. Practical implications - This study provides insights to policymakers, investors and management on the vital role of businesses in supporting the SDGs’ achievement and how IR reveals a turning point in achieving the United Nations SDGs’ agenda. Social implications - This study provides a clearer understanding of the activities seeking to achieve the SDGs and the influence of IR on them. This opens the debate for future research. Originality/value - To the best of the authors’ knowledge, this study is a pioneer in examining whether the quality of IR influences SDGs disclosure among large companies in one of the emerging economies in Southeast Asia in its early application stage.

Keywords: Sustainable Development Goals; Integrated reporting; Value creation; SDG disclosure; Malaysia (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-01-2022-0029

DOI: 10.1108/SAMPJ-01-2022-0029

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