This study aims to measure the extent of integrated reporting among the top 100 Public Listed Companies (PLCs) by market capitalization in Malaysia. It also seeks to examine the influence of the board characteristics (board size, board independence, board gender diversity, the average age of board members, and board activity level) on the extent of integrated reporting of the PLCs with the control for the effect of corporate characteristics (corporate size, financial performance, and leverage). The sample of this study consists of 99 corporate-year observations from 33 companies of the top 100 PLCs. Data was collected from integrated reports of the sample companies, which adopted integrated reporting from 2019 to 2021. The findings reveal that the average disclosure rate of integrated reports was 71%, with governance having the highest average disclosure rate of 97%, and risks and opportunities having the lowest average disclosure rate of 43%. Although board size (_ = 0.645,.....

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