Integrated Reporting (IR) is a relatively new concept that is considered one of the most recent trends in corporate reporting; it is still an emerging research area in different parts of the world. Malaysia is an appropriate emerging economy to investigate IR adoption. Large Malaysian public listed companies (PLCs) are encouraged by the Malaysian Code on Corporate Governance (MCCG) of 2017 to adopt IR based on the international IR framework. By combining the stakeholder theory and the agency theory, this article proposes a conceptual framework to explore the moderating effect of sustainability reporting on the relationship between corporate governance mechanisms and IR disclosure level for the Malaysian PLCs. To obtain the data related to IR and the other variables, the study suggests using a content analysis method on the annual reports of the top 100 Malaysian PLCs based on their market capitalization. The proposed conceptual framework could be very useful; it can assist PLCs having sustainability practices to adopt the IR framework, reduce information asymmetries, increase information transparency, and create value. This study contributes to the literature by investigating the IR practices and their determinants in Malaysia after the introduction of MCCG 2017.

Customer's perceived trust towards an e-commerce website is crucial for the success of online business. Effective design of web interfaces increases perceived trust of customers. Given many associated usability issues when performing tasks on a website, it is important for technopreneurs embarking on online business to understand issues related to usability problems of an e-commerce website and the techniques to identify these issues. In this study, usability evaluation was performed on an online gift shop with a group of potential consumers with age range of 18-22. Four different evaluation methods were used: Feedback Capture after Task (FCAT), Retrospective Think Aloud (RTA), Retrospective Think Aloud with Eye Movement (RTE) and observation. This study reveals that the major defects found were language and content, user guidance and support, flexibility and control, and visual clarity. Therefore, this study suggest that applying good user interface design could provide better user experience and thus increase perceived trust and user satisfaction towards the website.

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.

The high interactivity rate in social networking sites (SNSs) has drawn the attention of many researchers and businesses. However, this high activity rate has made it difficult for businesses to decide where to build their web presence in their e-commerce website or in SNSs. This paper explores the impact of social plugins integration into e-commerce website. An empirical study was undertaken to investigate the impact of social plugins on consumer's perceived trust, word-of-mouth (WOM) effect, and consumer's purchase intention. The result shows that there is positive impact on consumer purchase intention by integrating social plugins in e-commerce website. Recommendations for future research are outlined in this paper.

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