Determinants of Integrated Reporting Practices among Listed Agricultural Firms in Nigeria

Accounting profession has continued to face challenges on how to enhance the decision usefulness of financial reports. The profession has risen to this challenge by trying to provide additional information in what are more generically referred to as sustainability reports, but which are gradually being integrated with “traditional” reports. The foremost goal of integrated reporting (IR) is to increase transparency and accountability by communicating in a clear and straightforward manner h ow a firm's strategy, governance, performance, and forecasts within the context of its external environment contribute to the creation of value over short, medium, and long terms. Though, integrated reports are not yet mandatory, yet some entities have begun preparing them, this study examined what firm level determinants are associated with IR practices of agricultural firms in Nigeria. Through the use of correlational research design as well as analyses of all 5 agricultural firms listed Nigerian Group (NGX) for a period of five years (5); from 2019-2023 was conducted. Results show that firm size is a significant variable that facilitates integrated reporting practices of agricultural firms in Nigeria.