Environmental and Social Disclosures of Public Listed Companies in Malaysia: A Dataset

The data were collected from the top 100 Malaysian companies, as demonstrated in Table 1, totalling 300 firm-year observations from 2018 to 2020. Observations were based on the companies' disclosures pertaining to environmental and social aspects, primarily extracted from their annual financial statements, sustainability reports, and integrated reports. These documents were publicly available on the websites of Bursa Malaysia or the companies themselves. This study's content analysis allows for a detailed and systematic examination of sustainability disclosures, providing an empirical foundation for the assessment of sustainability strategies across various industries.