Panel Dataset of Ethical Commitment Disclosures in Malaysia

Abstract

Panel dataset in this article contains information on the ethical commitment disclosures of Malaysian publicly listed companies. The data presented is related to the research article entitled “Ethical Practice Disclosure of Malaysian Public Listed Companies” [1]. In examining the level of ethical commitment disclosures, content analysis is performed involving 1,115 annual reports for five year periods (2012 – 2016). The annual reports are gathered from Main Market of Bursa Malaysia website. Information on ethical commitment disclosures are extracted from the annual reports. The data are collected using Ethical Commitment Index (ECI) comprising six themes; corporate ethics values, action to promote ethics, whistle-blowing policy, code of ethics, sustainability practices, and ethics committee. This dataset is useful as an indicator of the companies’ ethical commitment reflecting ethical climate in Malaysian public listed companies.

Keywords

• Ethics
• Whistleblowing
• Code of ethics
• Disclosures