“…Integrated reporting has presented five main benefits to companies, namely risk management (Shad et al, 2019), developing stakeholder trust (Mohammad, 2019;Shad et al, 2018), attracting long-term investment (Bray & Prescott, 2020), transparency (Wahl et al, 2020), financial performance (Jan et al, 2019;Johl & Salami, 2017) and operational efficiency (Landau et al, 2020). Likewise, the incorporation of environmental, social, and governance (ESG) aspects in firm reporting have helped to project and realise positive financial performance (Landau et al, 2020).…”