Publication:
Reporting on Halal Activities: What Companies Communicate to Stakeholders

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dc.contributor.authorNathasa Mazna Ramlien_US
dc.contributor.authorSumaiyah Abdul Azizen_US
dc.contributor.authorNur Solehah Aqilah Md Alien_US
dc.date.accessioned2024-05-29T07:37:55Z
dc.date.available2024-05-29T07:37:55Z
dc.date.issued2020
dc.description.abstractThis study focuses on halal reporting in Malaysian companies. Halal reporting is one of the voluntary reports that provide an avenue to stakeholders to obtain halal information relating to companies. This study examined certified halal companies listed on the Bursa Malaysia. Companies annual reports for financial year 2016, and their websites were analyzed using content analysis. The study identifies that halal reporting practiced by companies in the sample remains low. Most companies disclosed halal-related information in the Chairman's Statement and Risk Management sections of their annual reports. In contrast, companies were found to disclose more halal information in other sections of their websites. The findings suggest that there is a need for halal-certified companies to enhance their halal reporting, especially in annual reports. This study provides evidence on the status of halal reporting and complements prior research that advocated halal reporting to stakeholders as a basic rule to meet the demands of shariah.en_US
dc.identifier.epage58
dc.identifier.issn2232-1047
dc.identifier.issue1
dc.identifier.spage42
dc.identifier.urihttp://jfatwa.usim.edu.my/index.php/jfatwa/article/view/263
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/13604
dc.identifier.volume19
dc.languageEnglish
dc.language.isoen_USen_US
dc.publisherUniversiti Sains Islam Malaysiaen_US
dc.relation.ispartofJournal of Fatwa Management and Researchen_US
dc.sourceOpen Journal Systems
dc.subjectHalalen_US
dc.subjectreporting on halal activitiesen_US
dc.subjectvoluntary reportingen_US
dc.titleReporting on Halal Activities: What Companies Communicate to Stakeholdersen_US
dc.typeArticleen_US
dspace.entity.typePublication

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