Integrated reporting disclosure scoring dataset for Malaysian Shariah-compliant public listed companies (2020–2023)

This article presents a dataset on Integrated Reporting disclosure scores for Malaysian Shariah-compliant public listed companies covering the period 2020–2023. The dataset was constructed through systematic manual content analysis of corporate annual reports and integrated reports obtained from publicly available company disclosures. A structured coding framework consisting of thirteen integrated reporting components derived from the International Integrated Reporting Council (IIRC) Framework was applied to evaluate disclosure practices. Each component was assessed using an ordinal scoring scale ranging from 0 to 5 to capture the depth and quality of disclosure. The dataset contains firm-year observations of Malaysian Shariah-compliant public listed companies across multiple industries. Variables included in the dataset comprise firm identification, industry classification, reporting year, reporting type, and disclosure scores for each of the thirteen integrated reporting components. An aggregated integrated reporting disclosure score was calculated by summing the component scores for each firm-year observation. The dataset provides structured measures of integrated reporting disclosure practices within a Shariah-compliant corporate context. Researchers may use the dataset to examine corporate reporting transparency, integrated reporting adoption, and disclosure practices across firms and time periods. The dataset may also support comparative research on corporate reporting, sustainability disclosure measurement, and methodological applications of content analysis