Integrated Reporting for Sustainable Financial Service Sector in Emerging Economies Post-COVID-19 Pandemic

The soundness and implied public trust in the financial system and the economy are built on notions of fair dealings, responsibility, and transparency among dealers and institutions. Arguably, existing gaps between the information currently reported by corporations and information investors need can be bridged by embracing integrated reporting. This chapter descriptively analyses the influence of integrated reporting as a mechanism for imbedding corporate transparency, accountability, fairness, and responsibility and hence sustainable financial services. Hence, adopting a realist research perspective, this chapter employs documentary data to explore the influence of integrated reporting on sustainable financial service delivery for emerging economies. Through a number of mechanisms, including improving transparency, enhancing risk management, aligning investment strategies, incentivising sustainability performance, and facilitating stakeholder engagement, integrated reporting contributes to sustainable financial services.