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This analysis aims to determine the effect of Integrated Business Model disclosures in the Integrated Report or Annual Report across the top 30 Malaysian PLCs, moderated by the participation of 30% of Women Board of Directors as suggested by the MCCG 2017. The study pursues the purposeful sampling approach accompanied by statistical analysis, multiple linear regression, and quantitative research analysis extracted from previous research combined with the review of annual reports and integrated reports to investigate the Integrated Business Model disclosures amongst the top 30 Malaysian PLCs. The development of a new Woman Board of Directors Content-Scoring Index will recognise the top 30 Malaysian PLCs' optimal practices that would be advantageous to the researchers and industry players outside the top 30 PLCs. This analysis is a comprehensive examination of extensive empirical trends in Integrated Business Model disclosures published across the Integrated Report and the top 30 Malaysian PLCs' Annual Reports in contexts of uniqueness.
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