Integrated Reporting
Integrated Reporting in India: What It Is, Whether It's Mandatory and How the Framework Works
An integrated report explains how a company creates, preserves or erodes value over time, using six capitals and eight content elements. In India it has been voluntary since SEBI's 2017 circular, and the 2026 LODR master circular carries no integrated reporting chapter at all. Here is what the framework asks for, who maintains it now, how it differs from an annual report and a sustainability report, and what the better Indian reports actually do.