Over the past decade, a new paradigm has gained prominence in advancing integrated thinking and accountability: integrated reporting (IR). This approach emphasizes the need for organizations to present a holistic view of their performance by integrating financial and non-financial information as well as fostering transparency and long-term value creation. The study examines the influence of new IR framework published in 2021 over implementation of IR practices by Malaysian public listed companies. The purpose of the research is to evaluate upgrades in IR disclosures before and after the new framework. We sampled 356 companies listed on Bursa Malaysia and conducted a content analysis of annual reports released in year 2020 and 2021. This represents a modest improvement in the quality of integrated reporting overall, highlighting substantial progress in governance, strategy and performance disclosures. However, obstacles to risk and opportunity communication remain. This study has potential for original research which offers valuable implications for policymakers, regulators, and companies striving to enhance their reporting practices and align with global standards.