• Krishna Oza

Integrated Reporting has been launched in year 2013 by International Integrated Reporting Council (IIRC). IIRC has mentioned that ‘the primary purpose of an integrated report is to explain to providers of financial capital on how an organization creates value over time’. Hence, this framework has been released in order to provide principle-based guidance for the companies in creating an integrated reporting to meet the expectation of the stakeholders such as shareholders, suppliers and creditors. Therefore, it is important to study the potential challenges which might be happened in implementing Integrated Reporting by the preparers. Therefore, the study aims to determine the current state of issues and identify the potential challenges when the organization is changing to adopt integrated report. The data used in this research will be primary data. Therefore, a set of questionnaires are distributed to the accounting professionals in order to collect the primary data. The questionnaire will be set in order to test the variables and the information of the respondents including their personal profile and company information will be recorded as anonymous. Likert Scale will be used for measuring the attitudes by asking the respondent to respond to a statement about the research.

Integrated Reporting, Challenges

"CHALLENGES IN IMPLEMENTATION OF INTEGRATED REPORTING", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 4, page no.84-97, April-2019, Available :http://www.jetir.org/papers/JETIR1904U64.pdf

"CHALLENGES IN IMPLEMENTATION OF INTEGRATED REPORTING", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 4, page no. pp84-97, April-2019, Available at : http://www.jetir.org/papers/JETIR1904U64.pdf