Environmental and social disclosures dataset for Malaysian public listed companies.

ABSTRACT: This article presents a comprehensive dataset extracted from published annual, sustainability and integrated reports, focusing on environmental (GRI300) and social (GRI400) disclosures, for the top 100 Malaysian public listed companies (based on Market Capitalization as of 31 December 2016). The dataset covers three years (2018 to 2020) with 300 firm-year observations. Environmental and Social disclosure scores were calculated using the Global Reporting Initiative (GRI) framework and derived from the content analysis of the companies' reports accessed from respective corporate or Bursa Malaysia's websites. A binary scoring method (one for disclosure or zero, otherwise for each environmental and social disclosure item) was employed. This scoring process underwent three stages of rigorous ma

SUBMITTER: Rosman NS 

PROVIDER: S-EPMC10425889 | biostudies-literature | 2023 Oct

REPOSITORIES: biostudies-literature