2024, Vol. 7, Issue 2

Companies are providing the sustainable information to the stakeholders in their annual reports. This information is either a part of Business Responsibility report, Corporate Social Responsibility Report or Sustainability Report. But the information provided in these reports are not in integrated manner. To overcome this limitation, the concept of Integrated Reporting has emerged. Present paper deals with extent of following of International Integrated Reporting Council (IIRC) principles by selected Indian companies. With the help of this paper we have also tried to establish the relationship between quality of Integrated Reporting and financial performance of BSE 30 companies. The results of this study show that there is continuous improvement in the disclosure practices regarding six capitals after the adoption of Integrated Reporting by Indian companies. As regard to relationship between firm performance and Integrated Reporting quality, we did not find any significant relationship between these two variables.