Reporting on halal activities : what companies communicate to stakeholders

الملخص EN

This study focuses on halal reporting in Malaysian companies.

halal reporting is one of the voluntary reports that provide an avenue to stakeholders to obtain halal information relating to companies.

this study examined certified halal companies listed on the bursa Malaysia.

companies’ annual reports for financial year 2016, and their websites were analyzed using content analysis.

the study identifies that halal reporting practiced by companies in the sample remains low.

most companies disclosed halal-related information in the chairman’s statement and risk management sections of their annual reports.

in contrast, companies were found to disclose more halal information in ‘other’ sections of their websites.

the findings suggest that there is a need for halal-certified companies to enhance their halal reporting, especially in annual reports.

this study provides evidence on the status of halal reporting and complements prior research that advocated halal reporting to stakeholders as a basic rule to meet the demands of shariah.