An overwhelming number of previous studies on accounting narratives are mainly related to the information and narratives contained in annual reports, ignoring new reporting models such as integrated reporting. Subsequently, it is necessary to re-examine the results of previous research in a current context given the new changes in annual reporting practices in recent years. Over the past decades, corporate and annual reporting requirements have undergone various changes in terms of style and presentation. Say no to plagiarism. Get a tailor-made essay on “Why Violent Video Games Should Not Be Banned”? Get an original essay Specifically, annual reports have become more comprehensive, including general information on financial, environmental and sustainability reporting. It is also considered a communication tool to maintain public relations. Under such conditions, the diffusion of impression management in accounting narratives is likely to increase if managers view them as an opportunity to influence user perceptions via annual report narratives. One of these innovations is integrated reporting (IR). IR is a relatively new phenomenon created by the International Integrated Reporting Council (IIRC) in 2013. The IIRC is a global organization founded in 2010 with the aim of forming a global reporting framework for continuous reporting. value creation in organizational communication on company performance. The IIRC is composed of key members such as accounting professionals, standard setters, regulators, investors, NGOs, transnational corporations and academics. IR is seen as an evolution based on the idea that annual reports have failed in terms of transparency in the corporate reporting landscape, focusing primarily on financial results and ignoring sustainability and social issues. The main objective of IR is to improve and maintain integrated thinking merging sustainability, social and environmental reporting with financial information. To combine these reporting supports, IR established six capitals such as financial, manufacturing, intellectual, human, social and relational and natural. These capitals are unified to create a holistic integrated report covering all aspects of the reporting package. Thus, IR is expected to improve reporting practices by enhancing transparency and accountability in the business environment. Previous literature has shown different viewpoints supporting and criticizing this new initiative. Some researchers support this initiative, seeing it as an opportunity for companies to bring together trust and accountability through increased transparency. For example, they define IR as effective communication about how organizational capabilities (such as governance, strategy, performance, and insights) create value. in the short, medium and long term under the pressures of the external environment. Furthermore, Churet and Eccles (2014) argue that IR is a useful tool for general management quality, which includes the management of intangible assets, considering possible damaging effects on society and the environment. Their research revealed the positive and statistically significant relationship between integrated reporting and the quality of management related to environmental, social and governance issues. The implementation of IR should therefore solve several problems such as communication of.