Measuring the quality of sustainability disclosure among the Malaysian commercial banks

Noor Ashikin Harun, Azwan Abdul Rashid, Bakhtiar Alrazi

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

The 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.

Original languageEnglish
Pages (from-to)195-201
Number of pages7
JournalWorld Applied Sciences Journal
Volume28
Issue number13
DOIs
Publication statusPublished - 01 Dec 2013

Fingerprint

Sustainability
Disclosure
Commercial banks
Malaysia
Stakeholders
Disclosure index
Banking industry
Standardization
Industry
Global Reporting Initiative
Factors
Profitability
Environmental risk
Transparency
Content analysis
Benchmarking
Liberalism
Banking
Financial services industry

All Science Journal Classification (ASJC) codes

  • General

Cite this

@article{4fd9806edd994f3d93e89ce8a8694484,
title = "Measuring the quality of sustainability disclosure among the Malaysian commercial banks",
abstract = "The 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.",
author = "Harun, {Noor Ashikin} and {Abdul Rashid}, Azwan and Bakhtiar Alrazi",
year = "2013",
month = "12",
day = "1",
doi = "10.5829/idosi.wasj.2013.28.efmo.27026",
language = "English",
volume = "28",
pages = "195--201",
journal = "World Applied Sciences Journal",
issn = "1818-4952",
publisher = "International Digital Organization for Scientific Information",
number = "13",

}

Measuring the quality of sustainability disclosure among the Malaysian commercial banks. / Harun, Noor Ashikin; Abdul Rashid, Azwan; Alrazi, Bakhtiar.

In: World Applied Sciences Journal, Vol. 28, No. 13, 01.12.2013, p. 195-201.

Research output: Contribution to journalArticle

TY - JOUR

T1 - Measuring the quality of sustainability disclosure among the Malaysian commercial banks

AU - Harun, Noor Ashikin

AU - Abdul Rashid, Azwan

AU - Alrazi, Bakhtiar

PY - 2013/12/1

Y1 - 2013/12/1

N2 - The 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.

AB - The 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.

UR - http://www.scopus.com/inward/record.url?scp=84891780279&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=84891780279&partnerID=8YFLogxK

U2 - 10.5829/idosi.wasj.2013.28.efmo.27026

DO - 10.5829/idosi.wasj.2013.28.efmo.27026

M3 - Article

VL - 28

SP - 195

EP - 201

JO - World Applied Sciences Journal

JF - World Applied Sciences Journal

SN - 1818-4952

IS - 13

ER -