Developing Enterprise Risk Management Disclosure Index using Factor Analysis

This study aims to explore the Enterprise Risk Management (ERM) disclosure by publicly listed firms in Malaysia. This study analyses a sample of 832 non-financial publicly listed firms in Malaysia between 2016-2019. This study used a more comprehensive index by embedding COSO-integrated ERM framewor...

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Bibliographic Details
Published inEnvironment-Behaviour Proceedings Journal Vol. 9; no. SI20; pp. 333 - 338
Main Authors Syed Mohd Fuzi, Sharifah Faatihah, Hassan, Mohamat Sabri, Othman, Sarina, Moulton, Noorie Haryaniee
Format Journal Article
LanguageEnglish
Published 13.03.2024
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Summary:This study aims to explore the Enterprise Risk Management (ERM) disclosure by publicly listed firms in Malaysia. This study analyses a sample of 832 non-financial publicly listed firms in Malaysia between 2016-2019. This study used a more comprehensive index by embedding COSO-integrated ERM framework 2017 and ISO 31000. The data is analyzed using factor analysis to develop the ERM disclosure index. The results show that ERM disclosure consists of 4 main components: governance and culture, performance, objective setting, and reporting approach. Meanwhile, the level of ERM disclosure is still at a moderate level.
ISSN:2398-4287
2398-4287
DOI:10.21834/e-bpj.v9iSI20.5883