Integrated Reporting Practices in Indian Companies

Mr. Abhishek N; Dr. M. S Divyashree

doi:https://doi.org/10.17492/focus.v6i1.182825

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Integrated Reporting Practices in Indian Companies

Abhishek N, M. S Divyashree

https://doi.org/10.17492/focus.v6i1.182825

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Published Online: June 03, 2019

Author Details ( * ) denotes Corresponding author

1. * Abhishek N, UGC-SRF Scholar, University of Mysore, Mysore, Karnataka, India (abhishek@commerce.uni-mysore.ac.in)

2. M. S Divyashree, Assistant Professor, Government First Grade College, Bilikere, Mysore, Karnataka, India (divyakala.ms93@gmail.com)

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 Integrated Reporting (IR) system. The present study is intended to analyse the current status of IR in 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 relation 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.

Keywords

Integrated reporting; IIRC guidelines; Human capital; Social capital; Relational capital

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