International Journal of Research and Innovation in Social Science (IJRISS)
Global Trends in Sustainability Reporting: A Malaysian Evidence
Published November 8, 2025 • Vol. 9, Issue 14, pp. 2486–2493Open Access
DOI: 10.47772/IJRISS.2025.914MG00189
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.
Keywords: Sustainability reporting, disclosure trends, global standards, regulation
| Journal | International Journal of Research and Innovation in Social Science (IJRISS) |
|---|---|
| ISSN | 2454-6186 |
| Volume / Issue | Volume 9, Issue 14 |
| Pages | 2486–2493 |
| Publication date | November 8, 2025 |
| DOI | 10.47772/IJRISS.2025.914MG00189 |
| Publisher | RSIS International |
| License | Open Access |
How to cite this article
Hod Amin, Mohd Halim Kadri, & Raja Adzrin Raja Ahmad (2025). Global Trends in Sustainability Reporting: A Malaysian Evidence. International Journal of Research and Innovation in Social Science (IJRISS), 9(14), 2486-2493. https://doi.org/10.47772/IJRISS.2025.914MG00189
BibTeX
@article{Hod2025,
title = {Global Trends in Sustainability Reporting: A Malaysian Evidence},
author = {Hod Amin and Mohd Halim Kadri and Raja Adzrin Raja Ahmad},
journal = {International Journal of Research and Innovation in Social Science (IJRISS)},
volume = {9},
number = {14},
pages = {2486--2493},
year = {2025},
doi = {10.47772/IJRISS.2025.914MG00189},
publisher = {RSIS International}
}