India and globally corporate reporting structure is evolving significantly and becoming
more and more transparent, compact, relevant and providing information to wider
set of users. Integrated reporting was introduced in 2004 by A4S, but formally it
started taking shape when in 2010 when IIRC (International Integrated Reporting
Council) was established. It announced number of changes in the reporting in November
2011. In India, Companies Act 2013, SEBI Corporate Social Responsibility Legislation
and Business Responsibility Reporting (BRR) are few regulators which regulate and
control quality reporting ad help in increasing business accountability towards
social issues. SEBI, in February 2017, tool a step in encouraging top 500 companies
to adopt the integrated reporting framework. The main objective of this paper is
to assess the status of Integrated Reporting in India. This paper uses a theoretical
and empirical model to investigate the adoption of Integrated Reporting in India.
In the paper Content analysis has been used to analyses the level of adoption of
the framework as a strategic choice to signal equity investors and intellectual
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