Nurfarahin Roslan
Papers
1
Total Citations
1
H-Index
1
About
Nurfarahin Roslan is a researcher whose work centers on corporate reporting, sustainability, and the evolving landscape of integrated reporting (IR). Her primary research area explores how companies communicate their value creation story, with a particular focus on the connectivity of information across financial and non-financial capitals. Her most-cited paper, "Capital connectivity in integrated reports: Datasets from international companies" (2025), provides a foundational dataset that systematically captures the extent to which firms disclose linkages between different forms of capital—such as financial, manufactured, and human—following the introduction of the IR Framework in 2013. This work is notable for its rigorous panel data covering 168 firms across Asia-Australia, Europe, and the Americas over a five-year period, offering a valuable resource for scholars and practitioners seeking to understand global trends in integrated reporting. While her citation count is still growing, Roslan's contribution lies in creating a replicable, empirical foundation for future research on capital connectivity, a key but underexplored aspect of IR. Her work is particularly relevant for students and researchers interested in corporate transparency, sustainability reporting, and the practical implementation of integrated thinking.
Research Focus
Key Achievements
Top Papers
- 1