Assessing the implementation of sustainable development goals: does integrated reporting matter?

• Main Authors: Hamad, Salaheldin, Lai, Fong Woon, Shad, Muhammad Kashif, A. Khatib, Saleh F., Ali, Syed Emad Azhar
• Format: Article
• Published: Emerald Publishing Limited 2023
• Subjects: H Social Sciences (General)
• Online Access: http://eprints.utm.my/107360/; http://dx.doi.org/10.1108/SAMPJ-01-2022-0029
• Institution: Universiti Teknologi Malaysia

Purpose: This study aims to investigate the performance of Sustainable Development Goals (SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it examines the impact of integrated reporting (IR) quality on the SDGs’ performance. Design/methodology/approach:...