A huge number of previous studies on accounting narratives are mostly related to the information and narratives contained in annual reports, ignoring new reporting models such as integrated reporting. Next, it is necessary to reinvestigate the findings of previous research in a current context considering the new changes in annual reporting practices in recent years. Corporate and annual reporting requirements have undergone several changes in style and presentation over the past few decades. Say no to plagiarism. Get a tailor-made essay on "Why Violent Video Games Shouldn't Be Banned"? Get an original essay. Specifically, annual reports have become more comprehensive by including extensive information on financial, environmental and sustainability reporting. It is also considered a communication tool to maintain public relations. Under such conditions, the prevalence of impression management in accounting narratives is likely to increase if managers view them as an opportunity to influence users' perceptions through annual report narratives. One such innovation is integrated reporting (IR). IR is a relatively new phenomenon established by the International Integrated Reporting Council (IIRC) in 2013. The IIRC is a global organization established in 2010 with the aim of forming a global reporting framework for continuous value creation reporting in organizational communication on company performance. The IIRC is made up of key members such as accounting professionals, standard setters, regulators, investors, NGOs, transnational corporations and academics. IR is considered a development 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 purpose of IR is to improve and maintain integrated thinking by combining sustainability, social and environmental reporting with financial information. To combine these reporting materials, IR has established six capitals: financial, productive, intellectual, human, social and relational, and natural. These capitals are unified to create a holistic, integrated report that covers all aspects of the reporting package. Therefore, IR is expected to improve reporting practices by increasing transparency and accountability in the business environment. Previous literature has shown different points of view in support and criticism of this new initiative. There are researchers who support this initiative considering it an opportunity for companies to aggregate trust and accountability through greater transparency, for example, defines IR as effective communication about how organizational capabilities (such as governance, strategy, performance and prospects) they create short, medium and long-term value under pressures from the external environment. Furthermore, Churet and Eccles (2014) argue that IR is a useful tool for the overall quality of management which includes the management of intangible resources in consideration of possible harmful effects on society and the environment. Their research found the positive and statistically significant relationship between integrated reporting and quality of management relating to environmental, social and governance issues. The implementation of IR is therefore expected to overcome several issues such as communicating the company's business model, interconnecting financial information with sustainability, ensuring the creation of perennial value over time. These constructive conditions of IR should also positively influence the content.