1 Journal of Accounting, Business and Finance Research ISSN: 2521-3830 Vol. 15, No. 1, pp. 1-9, 2022 DOI: 10.55217/102.v15i1.522 Integrated Reporting and Protection of Non-Financial Stakeholders in Nigerian Deposit Money Banks Appolos N. Nwaobia 1 Grace O. Ogundajo 2 Peter O. Abe 3 1,2,3 Department of Accounting, School of Management Sciences, Babcock University, Ilishan Remo, Nigeria. 1 Email: nwaobiaa@babcock.edu.ng 2 Email: ogundajog@babcock.edu.ng 3 Email: peter.abe@outlook.com Abstract Disclosure quality has been the motivation behind every corporate reporting evolution and recently integrated reporting (IR). However, the concern is its focus and coverage. Studies have shown that IR gives more protection to financial capital providers than to other stakeholders. Thus, this study examined the impact of IR on non- financial stakeholder (employee, customer, and society) protection in Nigeria with focus on Deposit Money Banks (DMBs). This study sampled and analyzed 13 DMBs listed on the Nigerian Exchange (NGX) as at 31 December 2020. The study found that IR had a significant difference in pre- and post-IR Framework eras and a significant effect on employee, customer, and society protection. The study concluded that IR affected protection of non-financial stakeholders in Nigerian DMBs. It was recommended that regulators, corporate leaders, and researchers should pay more attention to and treat the non-financial stakeholders as capitals, rather than a means to corporate performance. Keywords: Deposit money banks Disclosure quality Integrated reporting Stakeholder protection. JEL Classification: M14, M41. Copyright: © 2022 by the authors. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/) Publisher: Scientific Publishing Institute Received: 21 February 2022 Revised: 12 April 2022 Accepted: 2 May 2022 Published: 25 May 2022 ( Corresponding Author) Funding: This study received no specific financial support. Competing Interests: The authors declare that they have no competing interests. 1. Introduction Every evolution of corporate reporting (financial, sustainability, and integrated) targets improvement of disclosure quality for ultimate stakeholder protection. The two prominent accounting standard-setters, Financial Accounting Standards Board (FASB) and International Accounting Standard Board (IASB) agreed on the fundamental and enhancing qualitative characteristics of financial reporting disclosures (IASB, 2018). Also, Global Reporting Initiative (GRI) and International Integrated Reporting Council (IIRC), championing sustainability and integrated reporting respectively are emphasizing quality disclosures (GRI, 2016; IIRC, 2021). Being a new type of corporate reporting, integrated reporting has been shown to promote quality corporate reporting by enhancing decision-usefulness of disclosures and consequently protecting users and stakeholders (Cho, Lee, & Pfeiffer Jr, 2013; Eccles, Ioannou, & Serafeim, 2014; Fernando, Dharmawati, Sriani,