Integrated Reporting (IR) as a Tool for Communicating Corporate Values

Abstract

Integrated Reporting is a corporate reporting approach aimed at combining financial and non-financial information holistically within a single, integrated document. Integrated Reporting plays a strategic role as a tool for communicating corporate value to stakeholders by providing a comprehensive picture of an organization’s performance, prospects, and governance. This study aims to examine the role of Integrated Reporting as a medium for conveying a company’s long-term value through a literature review approach, utilizing various international and national academic sources published. The review findings indicate that Integrated Reporting contributes significantly to enhancing transparency, strengthening stakeholder trust, and aligning economic objectives with social and environmental values. By presenting a more complete and forward-looking view of organizational value creation, Integrated Reporting supports informed decision-making among stakeholders and promotes accountability beyond financial performance. These findings reinforce the understanding that Integrated Reporting should not be perceived merely as a reporting obligation, but rather as a strategic communication tool for conveying corporate value in the context of sustainability and responsible business conduct.