1. – Dept. Of Accountancy And Business Statistics, Mohanlal Sukhadia Univ., Udaipur, Rajasthan, India.
2. – Dept. Of Accountancy And Business Statistics, Mohanlal Sukhadia Univ., Udaipur, Rajasthan, India.
3. – Dept. Of Accountancy And Business Statistics, Mohanlal Sukhadia Univ., Udaipur, Rajasthan, India.
| Received
18-May-2023 |
Accepted
- |
Published
18-May-2023 |
Nowadays Integrated Reporting has gained incredible momentum since, non-financial information is as valuable as financial information from the stakeholders’ point of view. Now stakeholders demands more relevant, transparent and comprehensive information for decision making. Integrated reporting provide relevant information about an organization’s strategy, governance systems, and performance and future prospects in a way that reflects the economic, environmental and social environment within which it operates in a single document. The main purpose of this research paper is to analyse disclosure practices of companies included in the sample when integrated reports are prepared in accordance with International Integrated Reporting Framework. Through content analysis, 90 selected companies from different sector were studied and results showed that companies were improving their disclosures and shifting to category A from category B and C. It also revealed that disclosures made by companies are increasing and most of the companies were providing a moderate level as well as higher disclosure practice.