Aziatul Waznah Ghazali

Papers

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About

Dr. Aziatul Waznah Ghazali is a distinguished scholar in the field of corporate reporting and sustainability, with a primary research focus on integrated reporting (IR) and capital connectivity. Her work critically examines how firms disclose the interconnections between financial, manufactured, intellectual, human, social, and natural capitals—a cornerstone of the International Integrated Reporting Council’s (IIRC) Framework. Her most cited paper, “Capital connectivity in integrated reports: Datasets from international companies” (2025), provides a pioneering panel dataset covering 168 firms across Asia-Australia, Europe, and the Americas over five years. This resource has become a vital tool for researchers analyzing the extent and quality of capital connectivity disclosures post-2013, enabling comparative studies across diverse regulatory and cultural contexts. Dr. Ghazali’s contributions have advanced the empirical understanding of how firms operationalize integrated thinking, offering actionable insights for policymakers, standard-setters, and practitioners. Her work is particularly influential in highlighting gaps between IR principles and actual reporting practices, driving efforts to enhance transparency and accountability in corporate communication. With her dataset already cited by scholars worldwide, Dr. Ghazali continues to shape the discourse on sustainable business reporting.