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Mandatory Sustainability Reporting in Malaysia: Impact and Internal Factors

Table 1:

Category / Score Criteria
Silent / 0 The firm does not mention anything about the mandatory disclosure items or disclose items which are not relevant.
Unsatisfactory / 1 The firm disclose at most three out of seven mandatory disclosure items with relevant points.
Insufficient / 2 The firm disclose more than three mandatory disclosure items but not all with relevant points.
Sufficient / 3 The firm disclose all mandatory disclosure items with relevant points.
Satisfactory / 4 The firm disclose all mandatory disclosure items with relevant points and items beyond the minimum legal requirements.
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