Towards Achieving SDGs through Integrated Reporting in Malaysian Public Universities

Autor/inn/en	Mohammed, Nor Farizal; Mahmud, Radziah; Islam, Md. Shafiqul; Mohamed, Norhayati
Titel	Towards Achieving SDGs through Integrated Reporting in Malaysian Public Universities
Quelle	In: International Journal of Sustainability in Higher Education, 24 (2023) 5, S.1002-1023 (22 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1467-6370
DOI	10.1108/IJSHE-08-2021-0344
Schlagwörter	Foreign Countries; Sustainable Development; Disclosure; Annual Reports; Public Colleges; Decision Making; Accounting; International Organizations; Malaysia + Suchen Sie Ihr Suchwort? Ausland; Nachhaltige Entwicklung; Annual report; Tätigkeitsbericht; Decision-making; Entscheidungsfindung; Abrechnung; Buchführung; Buchhaltung; International organisation; International organisations; International organization; Internationale Organisation
Abstract	Purpose: The recent development in integrated reporting (<IR>) demonstrated a potential government tool for decision-making in allocating resources and developing sustainable policies for higher education institutions. This paper aims to examine the extent of the disclosure level of <IR> content elements in the annual reports of Malaysian Public Universities (MPUs). Additionally, the relationship between the disclosure level of <IR> content elements and the specific characteristics of MPUs is investigated. Design/methodology/approach: The study performed descriptive statistics analysis for each component of <IR> content elements. This idea is achieved by examining the annual reports of MPUs between 2016 and 2018. The relationship was also investigated using ordinary least squares, fixed effect and lagged models. Findings: The findings showed an increasing trend in the disclosure level of <IR> content elements in MPUs' annual reports, supported by institutional theory. Furthermore, RUs exhibited a significant positive relationship with the disclosure level of <IR> content elements, whereas university size and report conciseness are insignificant variables. Originality/value: The study adds to the body of knowledge in public sector accounting and has significant implications in the industry. This implication is specific to achieving sustainable development goals within the context of a developing country, paving avenues for further MPU reporting studies. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01