© 2023 IJRAR March 2023, Volume 10, Issue 1 www.ijrar.org (E-ISSN 2348-1269, P- ISSN 2349-5138) IJRAR23A2381 International Journal of Research and Analytical Reviews (IJRAR) www.ijrar.org 313 Integrated Reporting: An Analysis Of Indian Power Sector Souris Bhattacharya Assistant Professor Subhas Bose Institute of Hotel Management Abstract: Integrated reporting is a contemporary business reporting paradigm and it emphasizes on “value creation” with the adoption of a multi capital approach. The main objective of this reporting practice is to provide a balanced format of corporate reporting by incorporating both the financial and non- financial aspects of the business and drawing a holistic picture of the strategy, environment, governance, externalities, performances and opportunities. Integrated reporting system is basically adopted by the business organizations for communicating information on governance, strategy and performance for the enhancement of “sustainable value” in the long run. Since any business entity is an integral part of the society, therefore it should respond to the needs of the stakeholders. It needs to change the procedure of communicating information since the requirements of stakeholders are of dynamic nature. Stakeholders are interested to know about the environmental and social aspects of the business along with the financial aspects. The integrated reporting practice has been grandly accepted by the business organizations since it is based on an international framework formulated by the International Integrated Reporting Council (IIRC). The objectives of this research paper are to analyze the integrated reporting practice adopted by the selected companies in the Indian power generation sector along with presenting the present status of the sustainability reporting practices in India. Integrated Reporting Index is constructed for the examination of the selected companies supported by document analysis for the period covering 2015 to 2021. As per the analysis, the level of integration for Reliance Power Limited, CESC Ltd, Adani Power Ltd is low. On the other hand, the reports published by NTPC Ltd, Tata Power Co. Ltd, Jindal Steel and Power Ltd, NHPC Ltd. are highly integrated. Key words: Integrated reporting, IRI, Longitudinal analysis, IIRC, GRI, sustainability reporting.