Norman Mohd Saleh

Papers

Total Citations

H-Index

About

Norman Mohd Saleh is a leading scholar in corporate reporting and governance, with a particular focus on integrated reporting and capital connectivity. His work critically examines how firms disclose the interconnections between financial, manufactured, intellectual, human, social, and natural capitals, a key requirement of the International Integrated Reporting Council’s (IIRC) Framework. Saleh’s most notable contribution is the creation of a comprehensive dataset on capital connectivity in integrated reports, covering 168 firms across Asia-Australia, Europe, and the Americas over a five-year period. This dataset, published in 2025, provides an invaluable resource for researchers and practitioners seeking to understand the extent and quality of integrated reporting practices globally. While his citation count is currently modest, the dataset’s foundational nature positions it as a critical tool for future empirical studies. Saleh’s work bridges the gap between theoretical frameworks and practical disclosure analysis, offering actionable insights for regulators, standard-setters, and firms aiming to enhance transparency and stakeholder communication. His research underscores the evolving landscape of corporate accountability, making him a key voice in the ongoing dialogue on sustainable business practices.