Accounting for Trans-Pacific Partnership (TPP) Sustainability Goal: Developing an Integrated Reporting Model Through Integrated Thinking Among Malaysian Corporations (S/O 13596)

• Main Authors: Abdul Hamid, Fathilatul Zakimi, Othman, Zaleha
• Format: Monograph
• Language: English
• Published: UUM 2021
• Subjects: HB Economic Theory
• Online Access: https://repo.uum.edu.my/id/eprint/31567/1/13596.pdf; https://repo.uum.edu.my/id/eprint/31567/

The signing of TPPA marked the commitment for Malaysia to join one of the biggest global trade. The constrain of the research is that United States has withdrawn the agreement in 1 January 2017. Thus,the study of investigate the Integrated Reporting (IR) Practice by Bursa Sustainable Index Companies. The result of study found that almost half the companies have adopted IR in their 2017 annual report. Furthermore, 5 companies plan to adopt in near term. Most of the earlier adopters are GLC''s, as encouraged by the Prime Minister, during the launching the IR Practice by Malaysian Public Companies. He said the Government Linked Companies (GLCs) should lead the implementation. Conciseness, reliability and completeness are mirror by the diagram presentations for IR by the selected companies. Even though the IR is still new for Malaysia Public Listed Companies, the adoption by the GLCs will support the development in Malaysia. It shows by the Sime Darby Berhad which has been implemented Company (TNB) have winning prestigious IR award from local and overseas institutions. Its sister concept has been suggested as "vaccine for any crisis"by the CEO of the Largest Pension Fund in Malaysia.