Environmental and social disclosures dataset for Malaysian public listed companies

Abstract

This article presents a comprehensive dataset extracted from published annual, sustainability and integrated reports, focusing on environmental (GRI300) and social (GRI400) disclosures, for the top 100 Malaysian public listed companies (based on Market Capitalization as of 31 December 2016). The dataset covers three years (2018 to 2020) with 300 firm-year observations. Environmental and Social disclosure scores were calculated using the Global Reporting Initiative (GRI) framework and derived from the content analysis of the companies' reports accessed from respective corporate or Bursa Malaysia's websites. A binary scoring method (one for disclosure or zero, otherwise for each environmental and social disclosure item) was employed. This scoring process underwent three stages of rigorous manual verification protocol: initial check and scoring by research assistants, review by the research team, and a final review by an independent external accounting firm for validation. This dataset is valuable for academics, practitioners, and policymakers to evaluate corporate alignment with UN Sustainable Development Goal (SDG) #12, encouraging Responsible Consumption and Production, and shape strategic policies to meet Bursa compliance for enhanced corporate sustainability. It further aids in investigating associations between governance factors and other firm characteristics with environmental and social disclosures.

Keywords

• Sustainability
• Sustainability reporting
• Industrial sectors
• SDGs
• ESG