European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the European Union's Non-Financial Reporting Directive (2014/95/EU), thereby making non-financial reporting (NFR) mandatory. To the best of the author's...

This study attempts to address the question of whether Corporate Social Responsibility Disclosure (CSRD) has any impact to institutional investors of the public limited companies (PLC) in Malaysia. Despite CSRD being at a nascent stage in Malaysia, such reporting is found to be positively...