The purpose of this study is to examine the internet financial and sustainability reporting
adoption of Top 100 Public Listed Companies on Bursa Malaysia with the integration of
Diffusion of Innovation (DOI) theory and Technology-Organizational-Environment (TOE)
framework. The sample of this study consists of 76 Public Listed Companies from the
population of Top 100 Public Listed Companies in Bursa Malaysia. This study used internet
financial and sustainability reporting index to measure the adoption level and the
technological context, organizational context and environmental context as independent
variables. The data of this study is focused on the quantitative method with secondary data.
The data is being collected from the annual report in the year 2018. The results indicate that
only organizational context positively significant with internet financial and sustainability
reporting adoption while, technological context and environment context do not have any
impact on the internet financial and sustainability reporting adoption. The suggestion for
this study is the company should adopt internet financial and sustainability reporting in
order to communicate with their stakeholders in a timely manner and increase the
confidence level of investors.
