Global Trends in Sustainability Reporting: A Malaysian Evidence

Abstract

This study explores Malaysian listed companies’ trends in sustainability reporting between 2018 and 2022. The study focuses on economic, environmental, and social disclosures. The findings indicate an increase in total sustainability reporting from 2018 to 2022 with social reporting consistently leads, followed by economic, while environmental reporting remains the least disclosed. The study highlights the increasing volume of disclosures, regulatory influences, the adoption of sustainability frameworks, and ongoing challenges such as management focus and commitment, emphasis, influence, business strategy cost and assurance as the reasons of the trend.