Integrated Reporting: A New Paradigm for Corporate Reporting

Abstract

Listed companies are required to publish financial information in their annual reports
mandatorily and also publish sustainability and social reports, which comprise their nonfinancial performance regarding social and environmental issues. To solve this problem would
be to create a single report providing a clear link between the financial and nonfinancial issues.
In this sense, integrated reporting (IR) has emerged as a new reporting paradigm to provide a
more comprehensive view of the entity, rather than the traditional financial report, by
combining the financial and non-financial dimensions of the corporate performance. In
Bangladesh banks and non-bank financial institutions started to disclose integrated reporting.
The study mainly focuses on the integrated reporting disclosure in the financial statement of
NBFI (Non-banking financial institutions). The sample for research involved total 20 (twenty)
financial institution’s annual report from 2016 to 2017 out of 34. The analysis showed that few
financial institutions have taken initiatives to disclose such information voluntarily.