Title: Exploring integrated reporting: sustainability, transparency, and regulatory frameworks - a comparative analysis

Authors: Abdullah E. Alajmi; Rasheed Alrashidi

Addresses: Department of Accounting, The Public Authority for Applied Education and Training, P.O. Box 23167, Safat, 13092, Kuwait ' Department of Accounting, The Public Authority for Applied Education and Training, P.O. Box 23167, Safat, 13092, Kuwait

Abstract: In an age marked by increasing corporate complexity, global interdependence, and rising stakeholder expectations for transparency and sustainability, the importance of corporate governance is crucial. This study explores the transformative impact of the integrated reporting (IR) framework and its significant implications for corporate governance practices. Through a detailed comparative analysis, we examine how organisations that implement IR principles differ in their corporate governance effectiveness, stakeholder engagement, and financial performance compared to those using traditional reporting standards. Our research investigates how IR improves transparency, accountability, and long-term value creation. Additionally, it addresses the challenges, incentives, and regulatory influences affecting the adoption and effective implementation of IR in corporate governance frameworks. By providing a thorough evaluation of the IR framework's impact, this study offers valuable insights for corporate leaders, regulators, investors, and academics navigating the evolving field of corporate governance and reporting.

Keywords: integrated reporting; sustainability reporting; transparency; regulatory frameworks; comparative analysis.

DOI: 10.1504/IJMFA.2026.152744

International Journal of Managerial and Financial Accounting, 2026 Vol.18 No.2, pp.147 - 162

Received: 17 Apr 2024
Accepted: 30 Jul 2024
Published online: 09 Apr 2026 *

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