Main Article Content
Abstract
The primary objective of the study examined the adoption of content elements of Integrated Reporting (IR) framework to prepare integrated annual report of select BSE Sensex companies. The study based on descriptive and analytical research using un-weighted disclosure index. For the purpose of study only those companies who have published Integrated Reporting in the year 2016-17. The data have been collected, primarily, from integrated annual report of 5 select BSE companies. The study reveals that significance development taking places in the disclosure of content elements in Integrated Reporting as per IIRC Guidelines.