Integrated reporting practices of selected listed indian companies

The objective of this paper is to check the compliance of integrated reporting framework by the selected listed Companies RIL, Infosys and L&T ltd. For this the content analysis is done by covering all content elements given under Framework. The analysis is performed under two stages Item wise disclosure and Company wise disclosure. A disclosure of index is framed for the content elements by giving a score of ‘0’for non compliance and ‘1, 2…..’As per the level of disclosure (Annexture-1 &3). The study has used the time frame of one year 2017-18 as IR becomes mandatory from it. Out of the seven content elements maximum score is received on the operating Context (96.33%) and Organizational overview and Business model (88.83%). Another objective of the paper is to check disclosure of multiple capital model and it is found that all the six capital given in Framework is Presented by all the three sample companies and Maximum 93.33% disclosure score received on three capitals out of six i.e., intellectual capital, manufactured capital and Financial capital. Least reporting on Social and relationship capital 66.67%. In terms of Company wise disclosure RIL is leading among all and L&T ltd has complied less.