Integrated Reporting and Financial Performance

Wen, Luk Pui; Heong, Angeline Yap Kiew; Hooi, Simon Lim Chee

doi:10.24191/mar.v16i2.647

Cited by 22 publications

(25 citation statements)

References 38 publications

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“…Moreover, more mature risk management practices and disclosures are positively correlated with higher profitability (Wen & Yap Kiew Heong, 2017). The risk influences company's financial performance, since it enables the company to allocate scarce resources in a more efficient manner (cf.…”

Section: Literature Reviewmentioning

confidence: 99%

The application of corporate social responsibility (CSR) actions for mitigation of environmental, social, corporate governance (ESG) and reputational risk in integrated reports

Karwowski

Raulinajtys-Grzybek

2021

Corp Soc Responsibility Env

105

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Many studies stress the importance of understanding actions within sustainable development to prevent risks brought by companies. Environment, social factors, corporate governance (ESG) as well as reputation are even more important risk factors.In turn, companies can take corporate social responsibility (CSR) actions to avoid ESG and reputational risk. The aim of the article is to analyze the role of CSR in risk mitigation. The study includes content analysis of integrated reports in terms of reporting information on both risk and CSR activities such as stakeholder engagement or environmental policy. The companies most often indicate governmental risk, followed by social risk. The most common CSR actions are those related to social impact. Despite the fact that the analyzed database of over 120 integrated reports is not fully homogeneous, the conducted research shows a statistically important correlation in categorization of risks and CSR actions. Both statistical analysis and analysis of the content of reports confirms that companies identify their ESG and reputational risks and use CSR actions to mitigate them.

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Section: Literature Reviewmentioning

confidence: 99%

The application of corporate social responsibility (CSR) actions for mitigation of environmental, social, corporate governance (ESG) and reputational risk in integrated reports

Karwowski

Raulinajtys-Grzybek

2021

Corp Soc Responsibility Env

105

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“…Work environment problems are often caused by asymmetry in knowledge amongst employers and employees. Non-financial data clarity aids administrators and marginalized owners in getting a clear picture of their goals (Luk and Yap, 2017;Frias-Aceituno et al, 2012). The Independent Variable is represented by the Input, followed by Business Activities, Output, Outcomes and Technology.…”

Section: Theory Of the Agencies In Scopementioning

confidence: 99%

The Integrated Business Model's Contributory Role Towards Financial Performance: Women Directors’ One Third Presence

Baharudin

Marimuthu

Shahimi

2021

BMS

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The goal of this study is to see how consolidated business model exposures in the Integrated Report or Annual Report affect the top 30 Malaysian PLCs, moderated by the MCCG 2017 recommendation of including 30% of women on the board of directors.In order to analyze the Integrated Business Model exposures among the top 30 Malaysian PLCs, the study uses a purposeful sampling technique coupled with predictive analysis, multiple regression analysis, and quantitative analysis derived from previous studies, as well as a summary of annual reports and integrated reports.The construction of a new Female Governing Board Content-Scoring Index will identify the best policies of the top 30 Malaysian PLCs, which will benefit both researchers and business players outside of the top 30.This research is a systematic study of detailed methodological developments in Integrated Business Model disclosures reported through the Integrated Report and Annual Reports of the top 30 Malaysian PLCs, in terms of uniqueness.In conclusion, with regards to the acceptance of the Integrated Business Model , the results show significance in terms of Return on Assets which reflects internal top management’s acceptance, which is also in congruence with the significance shown in terms of Return on Equity which reflects external investors and shareholders’ acceptance, and finally are also symmetrical to the significance results shown in terms of TobinsQ which reflects the market participants.

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“…The most common cause of an agency problem is knowledge imbalance between shareholders and directors. The problem of asymmetric information may be reduced by disclosing non-financial information, which provides a coordination and collaboration between directors and minority interests (Luk & Yap, 2017;Frias-Aceituno et al, 2012). MCCG 2017, under Principle A: Board Leadership and Effectiveness, Practice note 4.5 states that 'The board discloses in its annual report the company's policies on gender diversity, its targets and measures to meet those targets.…”

Section: Agency Theorymentioning

confidence: 99%

Determinants of Intelligent Energy Implementation Towards Firm Performance: A Conceptual Framework Moderated by Board Gender Diversity and Board Sustainability Committee

Baharudin

Marimuthu

2021

BMH

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This study examines the impact of Intelligent Energy assessed by seven criteria to be followed by Malaysia’s listed companies (PLCs), regulated by Bursa Malaysia which are regulated by the Malaysian Corporate Governance Code 2017 (MCCG 2017)—30 percent Women Boards of Directors as well as by the existence of the Board Sustainability Committee which have not been endorsed by the MCCG 2017. In order to explore the reporting of the seven criteria of intelligent energy amongst Malaysian oil and gas public listed companies, in terms of gender-based and sustainability-based, it follows the methodology of descriptive statistics, regression analysis and content analysis derived from previous studies and the analysis of annual reports and integrated reports. This research provides a thorough analysis of present study breakthroughs in the worldwide oil and gas industry’s Integrated Operations. The 30 percent moderation factor Female Board members, as per the Malaysian Code of Corporate Governance 2017 (MCCG, 2017), would be assessed to see whether having an increased representation of women would encourage the implementation of the seven criteria of Intelligent Energy, as well as the moderation factor of the Board Sustainability Committee, which has not yet been made recommended practice by MCCG 2017, would be a driving force towards intelligent energy within the Malaysian oil and gas industry. Other than the Malaysian oil and gas sector, the Intelligent Energy scoring index might be used to other oil and gas PLCs in the ASEAN area, such as Vietnam and Myanmar, which have growing oil and gas resources.

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Integrated Reporting and Financial Performance

Cited by 22 publications

References 38 publications

The application of corporate social responsibility (CSR) actions for mitigation of environmental, social, corporate governance (ESG) and reputational risk in integrated reports

The application of corporate social responsibility (CSR) actions for mitigation of environmental, social, corporate governance (ESG) and reputational risk in integrated reports

The Integrated Business Model's Contributory Role Towards Financial Performance: Women Directors’ One Third Presence

Determinants of Intelligent Energy Implementation Towards Firm Performance: A Conceptual Framework Moderated by Board Gender Diversity and Board Sustainability Committee

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