Integrated reporting (IR) is a sustainability reporting framework that aims to provide a holistic view of an organization's strategy, governance, performance and prospects. It seeks to communicate how an organization creates value over time through integrating financial and other capitals. Some key concepts of IR include providing insight into the capitals an organization uses or affects; the strategies it employs and the business model and external environment that contextualize its activities. IR is guided by principles such as strategic focus and future orientation, connectivity of information and stakeholder inclusiveness. While IR can improve decision-making and accountability, challenges include additional costs and subjectivity. Its widespread