摘要：Integrated Reporting (IR) stands for organizational reporting which is prepared for public disclosure and includes both financial and important non-financial information. Existing financial reporting standards are inadequate to address issues like the importance of intangible assets, corporate impacts on the environment, human health, societal conditions and corporate influence on the political process. Thus, the concept of IR emerged to deal with these issues that affect corporate success. The traditional reporting model focuses on a relatively narrow account of historical financial performance of the value-creation process. Keeping this in mind, the International Integrated Reporting Council (IIRC) has developed an International Integrated Reporting Framework, the core objective of which is to guide organizations in communicating the broad set of information needed by investors and other stakeholders to assess the organization’s long-term prospects in a clear, concise, connected and comparable format. The IIRC shares the view that the evolution of corporate reporting should be led by the communication of value creation by the corporate entities. This paper focuses on the degree of disclosure of Integrated Reporting requirements by the top eleven multinational companies of Bangladesh as per market capitalization. Using annual report content analysis, the findings show that the companies have lately started providing non-financial information regarding environment, society and governance along with financial figures. But it is prominent that they are still providing these information in disconnected strands and as a part of Corporate Governance or CSR disclosures instead of linking these to financial information and providing it as an integrated report.
