Integrated Reporting Practices in Indian Companies

Abstract

Today, financial reporting is not only limited to producing financial information. Besides financial information, non-financial information is also provided to the information seekers. The system of communicating both financial and non-financial information in a single report is known as the Integrated Reporting (IR) system. The present study is intended to analyze the current status of IR in the Indian context and also to analyse the compliance level of IR disclosures by selected companies as per IIRC guidelines through secondary data. The study evidently found that all the 8 selected companies are disclosing human and social and relationship capital-related information in a good manner and that these companies’ disclosure practices will become the motivation for other Indian companies for practicing integrated reporting voluntarily.