Integrated reporting disclosure scoring dataset for Malaysian Shariah-compliant public listed companies (2020–2023)

Wai Kee Ho; Nampuna Dolok Gultom; Ferdinand Akthar Khan Gul; Susela Devi K. Suppiah; Khakan Najaf; Emily Kok; Eng Sze Phuah

doi:10.1016/j.dib.2026.112815

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Integrated reporting disclosure scoring dataset for Malaysian Shariah-compliant public listed companies (2020–2023)

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Integrated reporting disclosure scoring dataset for Malaysian Shariah-compliant public listed companies (2020–2023)

Wai Kee Ho, Nampuna Dolok Gultom, Ferdinand Akthar Khan Gul, Susela Devi K. Suppiah, Khakan Najaf, Emily Kok and Eng Sze Phuah

Data in Brief, Vol.66, pp.1-10

2026

DOI: https://doi.org/10.1016/j.dib.2026.112815

PMID: 42200048

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Abstract

Content analysis

Corporate reporting

Disclosure scoring

Integrated reporting

Malaysia

Shariah-compliant firms

This article presents a dataset on Integrated Reporting disclosure scores for Malaysian Shariah-compliant public listed companies covering the period 2020–2023. The dataset was constructed through systematic manual content analysis of corporate annual reports and integrated reports obtained from publicly available company disclosures. A structured coding framework consisting of thirteen integrated reporting components derived from the International Integrated Reporting Council (IIRC) Framework was applied to evaluate disclosure practices. Each component was assessed using an ordinal scoring scale ranging from 0 to 5 to capture the depth and quality of disclosure. The dataset contains firm-year observations of Malaysian Shariah-compliant public listed companies across multiple industries. Variables included in the dataset comprise firm identification, industry classification, reporting year, reporting type, and disclosure scores for each of the thirteen integrated reporting components. An aggregated integrated reporting disclosure score was calculated by summing the component scores for each firm-year observation. The dataset provides structured measures of integrated reporting disclosure practices within a Shariah-compliant corporate context. Researchers may use the dataset to examine corporate reporting transparency, integrated reporting adoption, and disclosure practices across firms and time periods. The dataset may also support comparative research on corporate reporting, sustainability disclosure measurement, and methodological applications of content analysis

Details

Title: Integrated reporting disclosure scoring dataset for Malaysian Shariah-compliant public listed companies (2020–2023)
Authors: Wai Kee Ho (Corresponding Author) - Sunway University
Nampuna Dolok Gultom - Sunway University
Ferdinand Akthar Khan Gul - University of the Sunshine Coast
Susela Devi K. Suppiah - University of Selangor
Khakan Najaf - Canadian University of Dubai
Emily Kok - Sunway University
Eng Sze Phuah - Sunway University
Publication details: Data in Brief, Vol.66, pp.1-10
Publisher: Elsevier BV
Date published: 2026
DOI: 10.1016/j.dib.2026.112815
ISSN: 2352-3409
PMID: 42200048
Grant note: This research project is supported by the Fundamental Research Grant Scheme (FRGS)(Grant ID: FRGS/1/2022/SS01/SYUC/03/1) provided by the Ministry of Higher Education Malaysia.
Organisation Unit: School of Business and Creative Industries
Language: English
Record Identifier: 991239300002621
Output Type: Journal article

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