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:	eng eng
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
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id	my-uum-etd.10731
record_format	uketd_dc
spelling	my-uum-etd.107312023-11-05T02:34:03Z Disclosure level and trend analysis of sustainability reporting among public-listed banks in Malaysia 2022 Mohd Aswan, Abdul Latif Abd Mutalib, Hafizah College of Business (COB) College of Business 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 https://etd.uum.edu.my/10731/ https://etd.uum.edu.my/10731/1/s821079_01.pdf text eng 2025-12-12 staffonly https://etd.uum.edu.my/10731/2/s821079_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abd Mutalib, Hafizah
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
qualification_name	other
qualification_level	Master's degree
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
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2022
url	https://etd.uum.edu.my/10731/1/s821079_01.pdf https://etd.uum.edu.my/10731/2/s821079_02.pdf
_version_	1783729418735190016

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

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