Developing Enterprise Risk Management Disclosure Index using Factor Analysis-Reference-Cited by-同舟云学术

Developing Enterprise Risk Management Disclosure Index using Factor Analysis

Published:2024-03-13 Issue:SI20 Volume:9 Page:333-338
ISSN:2398-4287
Container-title:Environment-Behaviour Proceedings Journal
language:
Short-container-title:E-BPJ

Author:

Syed Mohd Fuzi Sharifah Faatihah,Hassan Mohamat Sabri,Othman Sarina,Moulton Noorie Haryaniee

Abstract

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.

Publisher

e-IPH Ltd.

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