Section Article

AN EXAMINATION OF THE USE OF INTEGRATED REPORTING IN CORPORATE SUSTAINABILITY
Author(s): Riya Dagar

Abstract
Integrated Reporting (IR) has emerged as a pivotal tool for organizations seeking to enhance corporate sustainability transparency and accountability. This study provides a comprehensive examination of the use of integrated reporting in promoting sustainable business practices drawing on scholarly literature corporate disclosures and empirical research published prior to 2021. The research emphasizes the theoretical foundations of IR its adoption trends across industries and its impact on financial performance environmental stewardship and social responsibility. The study explores how integrated reporting facilitates the consolidation of financial and non-financial information enabling stakeholders to gain a holistic understanding of an organization’s strategy governance performance and prospects. By bridging traditional financial accounting with environmental social and governance (ESG) considerations IR fosters strategic decision-making enhances corporate transparency and promotes stakeholder engagement. The research identifies key drivers of IR adoption including regulatory requirements market expectations corporate governance frameworks and sustainability-oriented organizational culture. Empirical evidence indicates that organizations adopting integrated reporting demonstrate improved sustainability performance better risk management and enhanced reputation. The study analyzes sectoral variations in adoption highlighting that industries with high environmental impact such as energy manufacturing and extractives exhibit greater integration of IR principles into corporate reporting. In contrast service-based and low-impact industries show slower adoption often prioritizing selective disclosure over comprehensive integration. Challenges in the implementation of IR are also examined including data collection complexities standardization issues measurement of non-financial performance indicators and organizational resistance to change. The study underscores the importance of developing robust internal systems stakeholder engagement mechanisms and capacity-building initiatives to ensure the effective adoption of IR. Furthermore the research highlights the role of international frameworks such as the International Integrated Reporting Council (IIRC) guidelines in shaping reporting practices and promoting comparability across organizations. The study also evaluates the implications of IR for corporate sustainability examining its influence on environmental management social impact governance structures and long-term value creation. By integrating financial and non-financial metrics IR provides a strategic framework for aligning corporate objectives with sustainability goals fostering responsible business conduct and enhancing transparency for investors regulators and civil society. Findings suggest that integrated reporting contributes to improved organizational accountability transparency and stakeholder trust while also facilitating sustainable business practices and long-term value creation. The study concludes that the successful adoption of IR requires a combination of leadership commitment regulatory support organizational readiness and effective stakeholder engagement. This research provides insights for corporate decision-makers policy makers and researchers seeking to understand the role of integrated reporting in advancing corporate sustainability and responsible governance.