Panel dataset on the level of biological asset disclosure items in the financial statements of Malaysian plantation companies

This data article presents a longitudinal dataset on mandatory biological asset disclosure items reported by plantation companies listed on Bursa Malaysia. The dataset comprises panel data from 41 publicly listed Malaysian plantation firms, covering 533 firm-year observations over the period 2010-2022. Data were manually extracted from publicly available annual reports and biological asset disclosure sections obtained from the Bursa Malaysia website. The dataset includes twelve mandatory presentation and disclosure items derived from IAS 41 and its Malaysian equivalent, MFRS 141, and is structured using a binary coding approach to indicate the presence or absence of each disclosure item. The dataset provides a standardized and reusable resource for examining biological asset reporting practices over time. It can be combined with firm-level financial, governance, or environmental and social disclosure data to support replication studies, longitudinal disclosure analysis, and cross-jurisdictional comparisons of biological asset reporting under international accounting standards.