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Could Environmental, Social And Governance (ESG) And Halal Practices Be Converged? Preliminary Evidence Based On Integrated Reporting And Sustainability Reporting Of A Halal-certified Company

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dc.contributor.authorNathasa Mazna Ramlien_US
dc.contributor.authorAimi Nurshahirah Shahrul Kamilen_US
dc.contributor.authorNurul Nazlia Jamilen_US
dc.contributor.authorHasnah Haronen_US
dc.date.accessioned2024-05-29T07:42:21Z
dc.date.available2024-05-29T07:42:21Z
dc.date.issued2022
dc.date.submitted2023-1-19
dc.descriptionVOL. 27 NO. 4en_US
dc.description.abstractOne of communication mechanism that used by corporations to state their focus, concerns and activities is corporate reports, such as annual report and stand-alone sustainability report. On top of mandatory reporting of financial statements, corporations use corporate reports to convey their philosophy, construct visibility and image. Integrated Reporting (IR) and Sustainability Reporting are two recent reporting frameworks that have been adopted by corporations. The corporations’ value creation process is the main focus of IR, which is based on six capitals of corporations. Sustainability Reporting is a way for a corporation to become more sustainable and focuses on economic, environmental and social aspects. The main objective of this study is to compare the two-reporting frameworks. Particularly, the suitability of the reporting frameworks for halal industry players to communicate their halal commitment and activities. This study also examined whether ESG and Halal practices can be converged based on the reporting framework. This study provides an analysis of corporate reports of a leading halal food manufacturer that is listed in Bursa Malaysia. Based on content analysis, this study highlights halal-related information in the company’s IR and Sustainability Reporting. Results from the study might provide evidence on non-financial reporting that may acts as a communication tool to the stakeholders. UtilizingIR and Sustainability reporting could build trust of capital market and society, thus ensure the sustainability of halal industry.en_US
dc.identifier.citationRamli, N. M., Shahrul Kamil, A. N. B. . ., Jamil, N. N. ., & Haron, H. (2022). Could Esg and Halal Practices Be Converged? Preliminary Evidence Based on Integrated Reporting And Sustainability Reporting Of A Halal-Certified Company. Journal of Fatwa Management and Research, 27(4), 15-32. https://doi.org/10.33102/jfatwa.vol27no4.476en_US
dc.identifier.doi10.33102/jfatwa.vol27no4.476
dc.identifier.epage32
dc.identifier.issn2232-1047
dc.identifier.issue4
dc.identifier.spage15
dc.identifier.urihttps://jfatwa.usim.edu.my/index.php/jfatwa/article/view/476
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/13830
dc.identifier.volume27
dc.language.isoen_USen_US
dc.publisherUsim Pressen_US
dc.relation.ispartofJournal of Fatwa Management and Research (JFatwa)en_US
dc.subjectESG, Halal management, Annual Report, Sustainability Reporting, Integrated Reportingen_US
dc.titleCould Environmental, Social And Governance (ESG) And Halal Practices Be Converged? Preliminary Evidence Based On Integrated Reporting And Sustainability Reporting Of A Halal-certified Companyen_US
dc.typeArticleen_US
dspace.entity.typePublication

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