Özet:

With the emergence of integrated reporting (IR) system, it is required to know how this innovative corporate reporting reform will benefit the stakeholders in general and shareholders in particular. The study analyses the impact of capital outcome variables of the IR process on the profitability of twelve Indian companies spreading six different sectors over three years using a panel regression framework.  The analysis of data revealed that when all the capitals are taken into consideration, except natural capital, all other capitals like financial capital, human capital, intellectual capital, manufactured capital and social and relationship capital have a positive impact on the profit margin. The manufacturing capital and the intellectual capital are significantly affecting the profit margin. So, the focus should be on these two capitals to increase the accounting performance of the companies. At both individual level and combined level, natural capital is having significant negative impact on the profit margin.

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