Integrated Reporting and Firm Performance in Malaysia: Moderating Effects of Board Gender Diversity and Family Firms

Recently, COVID-19 pandemic crisis attacks business activities globally and it has brought significant impact on the world economy. As the pandemic continues, many companies have increased their corporate report disclosures so that stakeholders can have a comprehensive view on how the companies create value as well as impacts faced beyond the companies. It is expected that integrated reporting is able to provide relevant information to stakeholders. Integrated reporting produces financial and non-financial information into a single report which is much better than the traditional corporate reporting. Content analysis using published annual reports will be applied on Malaysian public listed companies to examine the relationship between integrated reporting and firm performance. This study proposes that firm performance of companies can be improved with the adoption of integrated reporting disclosures. Furthermore, the moderating effects of board gender diversity and family firms could also impact on the integrated reporting disclosures as well as firm performance. This study also provides a clear picture on the level of integrated reporting practices on Malaysian public listed companies. Therefore, integrated reporting is a precious approach to aid the company management team to enhance company’s information disclosure. Regulatory bodies could also use the result of this study to plan effective policy to promote integrated reporting.