Evolving trends of integrated reporting disclosure in Malaysian federal statutory bodies

Norzarina Md Yatim (), Abdullah Sallehhuddin Abdullah Salim () and Sellywati Mohd Faizal ()

International Journal of Innovative Research and Scientific Studies, 2025, vol. 8, issue 6, 3331-3338

Abstract: This study investigates the evolving trends of integrated reporting (IR) disclosure among Malaysian Federal Statutory Bodies (FSBs) between 2017 and 2022. It aims to assess the impact of accrual accounting adoption on the quality and consistency of reporting, thereby contributing to the understanding of transparency and accountability in the public sector. A total of 132 annual reports from FSBs were analysed using content analysis and a disclosure index developed from the International Integrated Reporting Council (IIRC) framework. A dichotomous scoring method was applied to 100 disclosure items, with subsequent statistical tests including descriptive analysis, paired samples t-tests, and Kruskal–Wallis tests to compare pre- and post-accrual adoption periods. The results demonstrate a significant improvement in disclosure levels after accrual adoption, with mean disclosure scores rising from 44.12% (2017–2019) to 49.33% (2020–2022). However, reporting performance was uneven, displaying a bimodal distribution where some FSBs institutionalised IR effectively while others lagged due to limited capacity or commitment. Although accrual accounting has enhanced consistency in disclosure, the overall level of IR adoption remains moderate. Strengthening regulatory guidelines alone is insufficient without addressing institutional disparities in implementation. Policymakers should develop a minimum disclosure framework specific to the public sector, complemented by training and incentives for lagging agencies. Practitioners may leverage IR adoption to reinforce stakeholder trust, governance credibility, and alignment with global sustainability standards.

Keywords: Federal statutory bodies; Integrated reporting; Legitimacy theory; Sustainability. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ijirss.com/index.php/ijirss/article/view/10343/2428 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aac:ijirss:v:8:y:2025:i:6:p:3331-3338:id:10343

Access Statistics for this article

International Journal of Innovative Research and Scientific Studies is currently edited by Natalie Jean

More articles in International Journal of Innovative Research and Scientific Studies from Innovative Research Publishing
Bibliographic data for series maintained by Natalie Jean ().