马来西亚道德承诺披露的面板数据集。
Panel Dataset of Ethical Commitment Disclosures in Malaysia.
作者信息
Hashim Hafiza Aishah, Abidin Ahmad Firdhauz Zainul, Salleh Zalailah, Devi S Susela
机构信息
Faculty of Business Economics and Social Development, Universiti Malaysia Terengganu, 21030, Kuala Nerus, Terengganu, Malaysia.
Sunway University, No. 5, Jalan Universiti, Bandar Sunway, 47500 Selangor Darul Ehsan, Malaysia.
出版信息
Data Brief. 2020 Apr 28;30:105624. doi: 10.1016/j.dib.2020.105624. eCollection 2020 Jun.
Panel dataset in this article contains information on the ethical commitment disclosures of Malaysian publicly listed companies. The data presented is related to the research article entitled "Ethical Practice Disclosure of Malaysian Public Listed Companies" [1]. In examining the level of ethical commitment disclosures, content analysis is performed involving 1,115 annual reports for five year periods (2012 - 2016). The annual reports are gathered from Main Market of Bursa Malaysia website. Information on ethical commitment disclosures are extracted from the annual reports. The data are collected using Ethical Commitment Index (ECI) comprising six themes; corporate ethics values, action to promote ethics, whistle-blowing policy, code of ethics, sustainability practices, and ethics committee. This dataset is useful as an indicator of the companies' ethical commitment reflecting ethical climate in Malaysian public listed companies.
本文中的面板数据集包含马来西亚上市公司道德承诺披露的信息。所呈现的数据与题为《马来西亚上市公司的道德实践披露》的研究文章[1]相关。在考察道德承诺披露水平时，进行了内容分析，涉及五年期间（2012 - 2016年）的1115份年度报告。这些年度报告从马来西亚证券交易所主板网站收集。道德承诺披露的信息从年度报告中提取。数据使用包含六个主题的道德承诺指数（ECI）收集；企业道德价值观、促进道德的行动、举报政策、道德准则、可持续发展实践和道德委员会。该数据集可用作反映马来西亚上市公司道德氛围的公司道德承诺指标。
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