The Evolution of Integrated Reporting: Bridging Financial, Social, and Environmental Performance Metrics for Holistic Corporate Assessment

Authors

  • Dr Anjay Kumar Mishra Dean, Madhesh University, Birgunj, Nepal.
  • Mbonigaba Celestin President, Brainae University, United States of America.

Keywords:

Integrated Reporting, ESG Performance, Corporate Governance, Financial Transparency, Sustainability Metrics

Abstract

This study examines the evolution of integrated reporting (IR) from 2020 to 2024, focusing on its role in integrating financial, social, and environmental performance metrics for a holistic corporate assessment. It aims to evaluate the effectiveness and financial implications of IR adoption across industries.
Design/Methodology/Approach A mixed-method approach was employed, combining trend analysis, regression models, and correlation analysis to assess IR adoption and its impact on corporate governance.
Findings
• Financial and ESG Performance
• Investor Preference for Transparency
• IR Adoption
Conclusion The study concludes that integrated reporting enhances transparency, accountability, and sustainability in corporate governance. Despite challenges such as standardization inconsistencies and cost barriers, the benefits of IR justify its widespread adoption as a tool for fostering long-term business sustainability and regulatory compliance.

How to cite this article: Celestin M, Mishra AK. The Evolution of Integrated Reporting: Bridging Financial, Social, and Environmental Performance Metrics for Holistic Corporate Assessment Adv Res Humani Social Sci 2025;12(2):1-17 DOI: https://doi.org/10.24321/2349.2872.202504

Published

2025-05-19

Issue

Vol. 12 No. 2 (2025): Journal of Advanced Research in Humanities and Social Sciences

Section

Research Article