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

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:...

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Main Authors: Hamad, Salaheldin, Lai, Fong Woon, Shad, Muhammad Kashif, A. Khatib, Saleh F., Ali, Syed Emad Azhar
Format: Article
Published: Emerald Publishing Limited 2023
Subjects:
H Social Sciences (General)
Online Access:http://eprints.utm.my/107360/
http://dx.doi.org/10.1108/SAMPJ-01-2022-0029
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spelling my.utm.1073602024-09-11T03:48:29Z http://eprints.utm.my/107360/ Assessing the implementation of sustainable development goals: does integrated reporting matter? Hamad, Salaheldin Lai, Fong Woon Shad, Muhammad Kashif A. Khatib, Saleh F. Ali, Syed Emad Azhar H Social Sciences (General) 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. Emerald Publishing Limited 2023-01-26 Article PeerReviewed Hamad, Salaheldin and Lai, Fong Woon and Shad, Muhammad Kashif and A. Khatib, Saleh F. and Ali, Syed Emad Azhar (2023) Assessing the implementation of sustainable development goals: does integrated reporting matter? Sustainability Accounting, Management and Policy Journal, 14 (1). pp. 49-74. ISSN 2040-8021 http://dx.doi.org/10.1108/SAMPJ-01-2022-0029 DOI:10.1108/SAMPJ-01-2022-0029
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Hamad, Salaheldin
Lai, Fong Woon
Shad, Muhammad Kashif
A. Khatib, Saleh F.
Ali, Syed Emad Azhar
Assessing the implementation of sustainable development goals: does integrated reporting matter?
description 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.
format Article
author Hamad, Salaheldin
Lai, Fong Woon
Shad, Muhammad Kashif
A. Khatib, Saleh F.
Ali, Syed Emad Azhar
author_facet Hamad, Salaheldin
Lai, Fong Woon
Shad, Muhammad Kashif
A. Khatib, Saleh F.
Ali, Syed Emad Azhar
author_sort Hamad, Salaheldin
title Assessing the implementation of sustainable development goals: does integrated reporting matter?
title_short Assessing the implementation of sustainable development goals: does integrated reporting matter?
title_full Assessing the implementation of sustainable development goals: does integrated reporting matter?
title_fullStr Assessing the implementation of sustainable development goals: does integrated reporting matter?
title_full_unstemmed Assessing the implementation of sustainable development goals: does integrated reporting matter?
title_sort assessing the implementation of sustainable development goals: does integrated reporting matter?
publisher Emerald Publishing Limited
publishDate 2023
url http://eprints.utm.my/107360/
http://dx.doi.org/10.1108/SAMPJ-01-2022-0029
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score 13.211869

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