The Challenges in Adopting and Implementing Integrated Reporting in Public Listed Companies in Malaysia
Suresh Balasingam1, Dhamayanthi Arumugam2, Kong Ai Hui3
1Suresh Balasingam, School of Accounting and Finance, Asia Pacific University of Technology and Innovation, Malaysia.
2Dhamayanthi Arumugam, School of Accounting and Finance, Asia Pacific University of Technology and Innovation, Malaysia.
3Kong Ai Hui, School of Accounting and Finance, Asia Pacific University of Technology and Innovation, Malaysia.
Manuscript received on 05 February 2019 | Revised Manuscript received on 11 February 2019 | Manuscript Published on 19 February 2019 | PP: 127-133 | Volume-7 Issue-5S January 2019 | Retrieval Number: ES2136017519/19©BEIESP
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: Integrated Reporting has been launched in year 2013 by International Integrated Reporting Council (IIRC). IIRC has mentioned that ‘the primary purpose of an integrated report is to explain to providers of financial capital on how an organization creates value over time’. Hence, this framework has been released in order to provide principle-based guidance for the companies in creating an integrated reporting to meet the expectation of the stakeholders such as shareholders, suppliers and creditors. Therefore, it is important to study the potential challenges which might be happened in accessing the in PLCs in Malaysia. Therefore, the study aims to determine the current state of in Malaysia and subsequently identify the potential challenges when the organization is changing to adopt. The data used in this research will be primary data. Therefore, a set of questionnaires will be distributed to the public listed companies in order to collect the primary data. The questionnaire will be set in order to test the variables and the information of the respondents including their personal profile and company information will be recorded as anonymous. Likert Scale will be used for measuring the attitudes by asking the respondent to respond to a statement about the research.
Keywords: Integrated Reporting, Challenges, Malaysia.
Scope of the Article: Social Sciences