This study aims to determine how much disclosures can be found on the IR issued by companies in Indonesia, Malaysia, and Singapore that implement International
Content analysis and descriptive qualitative are used as the chosen methods to explore many information disclosures. The result of this study shows that IR in Indonesia, Malaysia, and Singapore falls in the high category. This achievement was obtained because the companies that are used as the object of the research (the companies that publish IR) might be are top companies (total assets, capital, business lines, and employees) and have a good reputation. In addition, the companies that are used as a sample of this research have reported a sustainability report in the previous period which has an indicator similar to IR.
Additionally, this study shows that IR in Indonesia is leading in reporting risks and opportunities because regulators require public companies have a risk management committee (Regulation of Bapepam and LK X.K.6). Whereas, IR in Malaysia and Singapore are leading in basic preparation and presentation of IR in behalf of the guidance of the current corporate reporting (Sustainability Reporting Guide - Malaysia and Singapore Stock Exchange) that has similar indicators to the International
Kata Kunci / Keywords:
integrated reporting, corporate reporting, iirc, ir disclosure list, financial and nonfinancial information, value creation