This paper will address Internet Business Reporting (IBR) implemented by 212 Public Listed Companies (PLCs) in communicating tremendous information for stakeholders to achieve a competitive advantage. It focused on the quality of non-financial information based on Internet Business Reporting Quality (IBRQ) indexes that comprise of general items for company profile, information on the management team, information on auditors and Annual General Meeting (AGM), corporate governance, corporate social responsibility and online trading and marketing. This research utilized the information through content analysis for the internet during 2013 by applying the IBRQ indexes. This research is considered important to every stakeholder in ensuring the non-financial information that will be supplied to potential users instead of focusing on communicating and presenting financial information through the internet. The non-financial information is useful to reflect the companies’ business, the compliance of regulation, their concern for society, and the business operation’s overall structure. Sharing information can be the benchmark to the investor relations department for refining the information that should be communicated purposely for communicating on the internet business reporting instead of the hardcopy information. The investor relations department will need to be aware of updating the information to gain a competitive advantage and improve the quality and quantity of information supplied by the Malaysian Public Listed Companies (PLCs). This research will also contribute not only to the companies but also to the quality of information and technology reporting.

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Ilias, A., Razak, M. Z. A., & Rahman, R. A. (2015). The quality of non-financial information on internet business reporting for Malaysian Public Listed Companies (PLCS). International Journal of Business and Administrative Studies, 1(4), 165-175.