Exploring Integrated Reporting Practices in the Fast-Moving Consumer Goods (FMCG) Sector: Analyzing Financial and Non-Financial Information
Abstract: Integrated Reporting IR combines financial and non-financial information to illustrate how organisations create long-term value. This study analyses IR adoption and its influence on financial performance among India's leading Fast-Moving Consumer Goods (FMCG) companies - Hindustan Unilever Ltd, ITC Ltd, Nestle India Ltd, Dabur India Ltd, and Britannia Industries Ltd - across FY 2019?2023. An Integrated Reporting Disclosure Index (IRDI), developed in line with the International Framework ("International Integrated Reporting Council (IIRC)" 2013; "International Financial Reporting Standards (IFRS)" 2021), quantifies disclosure integration across eight content elements and six capitals. Financial data Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), were drawn from audited reports and Centre for Monitoring Indian Economy (CMIE) Prowess. Correlation and panel-regression analyses (Statistical Package for the Social Sciences (SPSS v28) reveal significant positive relationships between IRDI and profitability and liquidity, and a negative link with leverage - confirming that mature IR practices enhance transparency, stakeholder trust, and financial resilience.
Keywords: Integrated Reporting, FMCG Sector, Environmental, Social, and Governance, ESG, Disclosure, Financial Performance, BRSR, India
How to Cite?: Ancey Mary Abraham, Dr. Patcha Bhujanga Rao, "Exploring Integrated Reporting Practices in the Fast-Moving Consumer Goods (FMCG) Sector: Analyzing Financial and Non-Financial Information", Volume 14 Issue 11, November 2025, International Journal of Science and Research (IJSR), Pages: 49-53, https://www.ijsr.net/getabstract.php?paperid=SR251031225539, DOI: https://dx.doi.org/10.21275/SR251031225539