Towards achieving SDGs through integrated reporting in Malaysian public universities

Abstract

Purpose

The recent development in integrated reporting (<IR>) demonstrated a potential government tool for decision-making in allocating resources and developing sustainable policies for higher education institutions. This paper aims to examine the extent of the disclosure level of <IR> content elements in the annual reports of Malaysian Public Universities (MPUs). Additionally, the relationship between the disclosure level of <IR> content elements and the specific characteristics of MPUs is investigated.

Design/methodology/approach

The study performed descriptive statistics analysis for each component of <IR> content elements. This idea is achieved by examining the annual reports of MPUs between 2016 and 2018. The relationship was also investigated using ordinary least squares, fixed effect and lagged models.

Findings

The findings showed an increasing trend in the disclosure level of <IR> content elements in MPUs’ annual reports, supported by institutional theory. Furthermore, RUs exhibited a significant positive relationship with the disclosure level of <IR> content elements, whereas university size and report conciseness are insignificant variables.

Originality/value

The study adds to the body of knowledge in public sector accounting and has significant implications in the industry. This implication is specific to achieving sustainable development goals within the context of a developing country, paving avenues for further MPU reporting studies.

Citation

Mohammed, N.F., Mahmud, R., Islam, M.S. and Mohamed, N. (2023), "Towards achieving SDGs through integrated reporting in Malaysian public universities", International Journal of Sustainability in Higher Education, Vol. 24 No. 5, pp. 1002-1023. https://doi.org/10.1108/IJSHE-08-2021-0344