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Disclosure level and trend analysis of sustainability reporting among public-listed banks in Malaysia

Extended from 17 sustainable development goals set by United Nation, Bursa Malaysia has initiated Sustainable Reporting guideline as major reference for public listed companies in Malaysia demonstrate their contribution on three main sectors namely economic, environment and social. The guideline has...

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Main Author: Mohd Aswan, Abdul Latif
Format: Thesis
Language:English
English
Published: 2022
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/10731/1/s821079_01.pdf
https://etd.uum.edu.my/10731/2/s821079_02.pdf
https://etd.uum.edu.my/10731/
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spelling my.uum.etd.107312023-11-05T02:34:03Z https://etd.uum.edu.my/10731/ Disclosure level and trend analysis of sustainability reporting among public-listed banks in Malaysia Mohd Aswan, Abdul Latif HG Finance Extended from 17 sustainable development goals set by United Nation, Bursa Malaysia has initiated Sustainable Reporting guideline as major reference for public listed companies in Malaysia demonstrate their contribution on three main sectors namely economic, environment and social. The guideline has been revised recently and currently has total of 25 indicators divided to 5 economic indicators, 10 environment indicators and 10 social indicators which become major concentration in this study to measure level of information disclosure over the contribution by companies on each indicator listed by Bursa Malaysia. The study is using sample of 11 public listed financial institution obtained from Bursa Malaysia for year 2019, 2020 and 2021 utilizing secondary data extracted from Annual Report. The result indicates the level of disclosure are still low especially for environmental and economic indicator. In summary, the study concludes that although the disclosure level is low, the public listed financial institution in Malaysia has put their effort to produce sustainability report and signaling their concern over the sustainable development. Nevertheless, there are still room for improvement to make better disclosure for all indicators in the future. 2022 Thesis NonPeerReviewed text en https://etd.uum.edu.my/10731/1/s821079_01.pdf text en https://etd.uum.edu.my/10731/2/s821079_02.pdf Mohd Aswan, Abdul Latif (2022) Disclosure level and trend analysis of sustainability reporting among public-listed banks in Malaysia. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HG Finance
spellingShingle HG Finance
Mohd Aswan, Abdul Latif
Disclosure level and trend analysis of sustainability reporting among public-listed banks in Malaysia
description Extended from 17 sustainable development goals set by United Nation, Bursa Malaysia has initiated Sustainable Reporting guideline as major reference for public listed companies in Malaysia demonstrate their contribution on three main sectors namely economic, environment and social. The guideline has been revised recently and currently has total of 25 indicators divided to 5 economic indicators, 10 environment indicators and 10 social indicators which become major concentration in this study to measure level of information disclosure over the contribution by companies on each indicator listed by Bursa Malaysia. The study is using sample of 11 public listed financial institution obtained from Bursa Malaysia for year 2019, 2020 and 2021 utilizing secondary data extracted from Annual Report. The result indicates the level of disclosure are still low especially for environmental and economic indicator. In summary, the study concludes that although the disclosure level is low, the public listed financial institution in Malaysia has put their effort to produce sustainability report and signaling their concern over the sustainable development. Nevertheless, there are still room for improvement to make better disclosure for all indicators in the future.
format Thesis
author Mohd Aswan, Abdul Latif
author_facet Mohd Aswan, Abdul Latif
author_sort Mohd Aswan, Abdul Latif
title Disclosure level and trend analysis of sustainability reporting among public-listed banks in Malaysia
title_short Disclosure level and trend analysis of sustainability reporting among public-listed banks in Malaysia
title_full Disclosure level and trend analysis of sustainability reporting among public-listed banks in Malaysia
title_fullStr Disclosure level and trend analysis of sustainability reporting among public-listed banks in Malaysia
title_full_unstemmed Disclosure level and trend analysis of sustainability reporting among public-listed banks in Malaysia
title_sort disclosure level and trend analysis of sustainability reporting among public-listed banks in malaysia
publishDate 2022
url https://etd.uum.edu.my/10731/1/s821079_01.pdf
https://etd.uum.edu.my/10731/2/s821079_02.pdf
https://etd.uum.edu.my/10731/
_version_ 1781708421399052288
score 13.211869

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