Open Journal of Business and Management, 2018, 6, 733-748 http://www.scirp.org/journal/ojbm ISSN Online: 2329-3292 ISSN Print: 2329-3284 DOI: 10.4236/ojbm.2018.63056 Jul. 25, 2018 733 Open Journal of Business and Management Insights the Practice of Integrated Reporting: A Study on MNCs in Bangladesh on the Degree of Adherence to the Reporting Framework Ranjita Islam 1 , Mohammad Rakibul Islam 2 1 Accounting, Faculty of Business Studies, Bangladesh University of Professionals, Dhaka, Bangladesh 2 Accounting, Faculty of Business Studies, University of Barisal, Barisal, Bangladesh Abstract Integrated Reporting (IR) stands for organizational reporting which is pre- pared for public disclosure and includes both financial and important non-financial information. Existing financial reporting standards are inade- quate to address issues like the importance of intangible assets, corporate im- pacts on the environment, human health, societal conditions and corporate influence on the political process. Thus, the concept of IR emerged to deal with these issues that affect corporate success. The traditional reporting model focuses on a relatively narrow account of historical financial performance of the value-creation process. Keeping this in mind, the International Integrated Reporting Council (IIRC) has developed an International Integrated Report- ing Framework, the core objective of which is to guide organizations in com- municating the broad set of information needed by investors and other stakeholders to assess the organization’s long-term prospects in a clear, con- cise, connected and comparable format. The IIRC shares the view that the evolution of corporate reporting should be led by the communication of value creation by the corporate entities. This paper focuses on the degree of disclo- sure of Integrated Reporting requirements by the top eleven multinational companies of Bangladesh as per market capitalization. Using annual report content analysis, the findings show that the companies have lately started pro- viding non-financial information regarding environment, society and gover- nance along with financial figures. But it is prominent that they are still pro- viding these information in disconnected strands and as a part of Corporate Governance or CSR disclosures instead of linking these to financial informa- tion and providing it as an integrated report. How to cite this paper: Islam, R. and Islam, M.R. (2018) Insights the Practice of Integrated Reporting: A Study on MNCs in Bangladesh on the Degree of Adherence to the Reporting Framework. Open Journal of Business and Management, 6, 733-748. https://doi.org/10.4236/ojbm.2018.63056 Received: May 17, 2018 Accepted: July 22, 2018 Published: July 25, 2018 Copyright © 2018 by authors and Scientific Research Publishing Inc. This work is licensed under the Creative Commons Attribution International License (CC BY 4.0). http://creativecommons.org/licenses/by/4.0/ Open Access