Abstract

Integrated reporting has emerged as one of the most significant developments in the evolution of corporate disclosure and sustainability reporting. As global businesses confront heightened environmental social and governance (ESG) pressures traditional financial reporting frameworks have proven inadequate for communicating the breadth of value creation processes within contemporary organizations. Integrated reporting seeks to bridge this gap by combining financial and non-financial information into a cohesive narrative that illustrates how organizations utilize various forms of capital—financial manufactured human social intellectual and natural—to create sustainable long-term value. This research paper investigates the use of integrated reporting in corporate sustainability analyzing its conceptual foundations theoretical contributions practical implementations challenges and limitations. By examining the ways in which organizations adopt integrated reporting the paper highlights the