Publication:
Measuring the quality of sustainability disclosure among the Malaysian commercial banks

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dc.citedby5
dc.contributor.authorHarun N.A.en_US
dc.contributor.authorRashid A.A.en_US
dc.contributor.authorAlrazi B.en_US
dc.contributor.authorid57197426997en_US
dc.contributor.authorid36968755400en_US
dc.contributor.authorid46461112300en_US
dc.date.accessioned2023-12-29T07:43:57Z
dc.date.available2023-12-29T07:43:57Z
dc.date.issued2013
dc.description.abstractThe banking industry in Malaysia is undergoing fundamental changes due to a number of factors such as market liberalism, stakeholder expectation and environmental risks.In recent years, competitive and regulatory landscapes in the financial services industry have been evolving at an unprecedented speed. Moving forward, organizations in the industry must seek ways to improve profitability while balancing the demands from regulators and other stakeholders. In this regard, sustainability disclosure is seen as a medium that can be used in conveying the necessary information. However, in the absence of any standard guidelines available for banking institutions particularly in Malaysia, the sustainability information reported by the banks is less comparable and thus its quality is relatively unknown. In this study,we employed content analysis in order to measure the quality of sustainability disclosure by 15 commercial banks in Malaysia. In doing so, we have developed a disclosure index based on the Global Reporting Initiatives (G3.1) guidelines. With the development of the disclosure index, it enables benchmarking the sustainability disclosure across the banks and is expected to increase the transparency and standardization in disclosure in the future. � IDOSI Publications, 2013.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.5829/idosi.wasj.2013.28.efmo.27026
dc.identifier.epage201
dc.identifier.issue13
dc.identifier.scopus2-s2.0-84891780279
dc.identifier.spage195
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84891780279&doi=10.5829%2fidosi.wasj.2013.28.efmo.27026&partnerID=40&md5=b2d76203c72be3d5b1404439b192956b
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/30004
dc.identifier.volume28
dc.pagecount6
dc.sourceScopus
dc.sourcetitleWorld Applied Sciences Journal
dc.subjectBanking
dc.subjectDisclosure index
dc.subjectGlobal reporting initiative
dc.subjectMalaysia
dc.subjectSustainability disclosure
dc.titleMeasuring the quality of sustainability disclosure among the Malaysian commercial banksen_US
dc.typeArticleen_US
dspace.entity.typePublication
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