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Mapping the dimensions of integrated reporting disclosure practices: insights from Indian corporates
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India's corporate reporting system has become increasingly dynamic in response to evolving stakeholder information needs and ongoing legislative changes. Indian enterprises are progressively investing financial resources and expertise to manage and communicate the economic, environmental, and social dimensions of their operations. The approach of presenting these factors collectively in a single report is known as Integrated Reporting (IR). IR involves the systematic understanding, classification, reporting, and communication of an organization’s strategy, governance, operational and financial performance, along with future opportunities and risks that may influence value creation. Integrated Reporting aims to help businesses create and communicate value over the short, medium and long term. This study aims to explore the frequency, nature and quality of IR disclosure practices among Indian corporates. By analyzing secondary data from a diverse sample of Indian companies, the research contributes to the existing body of literature on corporate reporting and offers practical insights to enhance transparency, accountability and sustainable value creation in the Indian corporate landscape.
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Pain Text:
Mannoj Agarwalaa, Sujit Sikidar (2025), Mapping the dimensions of integrated reporting disclosure practices: insights from Indian corporates. Samvakti Journal of Research in Business Management, 6(2) 54 - 69.
Mannoj Agarwalaa, Sujit Sikidar (2025), Mapping the dimensions of integrated reporting disclosure practices: insights from Indian corporates. Samvakti Journal of Research in Business Management, 6(2) 54 - 69.





