Integrated reporting is a way for companies to share their overall performance and value-creating activities with stakeholders. It helps bridge the gap between what stakeholders expect and what companies actually report. By using an integrated reporting framework, organizations can disclose both short-term and long-term value-maximizing activities. This practice is gaining popularity in developed countries, Asian countries, and even in Bangladesh. The goal is to provide a clear picture of a company's activities and create a competitive advantage in the corporate world.