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Integrated Reporting: A Comparison Between Malaysian And Singapore Public Listed Companies

Table 3:

Guiding Principles Disclosure Indicators
Strategic focus and future orientation Strategy; Risks and opportunities; Current performance; Future outlook; Targets
Connectivity of information Past, present and future performance; Financial and non-financial information; Qualitative and quantitative information
Stakeholder relationships Engagement; Transparency and accountability; Stewardship responsibilities
Materiality Materiality determination process; Identify relevant matters; Evaluate and prioritizing important matters; Determine information to disclose; Reporting boundary; Financial reporting entity; Risks, opportunities and outcomes
Conciseness Detailed information; Express concepts; Favours plain language
Reliability and completeness Reliability; Balance; Freedom from material error; Completeness; Cost/Benefit; Competitive advantage; Future oriented information
Consistency and comparability Reporting policies; Industry benchmarks; Indicators industry body; Ratios
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