Integrated Reporting is a framework that combines financial and non-financial information to provide a holistic view of an organization's performance. It aims to show how a company creates value over time by considering various factors, including environmental, social, and governance (ESG) aspects. This approach helps stakeholders understand the long-term sustainability and impact of a business. The International Integrated Reporting Council (IIRC) developed the Integrated Reporting framework to promote transparency and accountability. By integrating diverse information, organizations can better communicate their strategy, risks, and opportunities, ultimately fostering trust and informed decision-making among investors and other stakeholders.