Integrated reporting is an emerging practice progressively catching the consideration of organizations.The idea of sustainability reporting increased more significance in the companies' annual report, a patternthat is implanted likewise in integrated reporting. The governance structure all the more precisely the boardof director is the main role to decide whether the company will issue an integrated report. Hence, thepurpose of this paper is to examine the relationship between corporate

more »

... ce (managerial ownership,family ownership, institutional ownership and government ownership) and consistence of coordinatedintegrated reporting elements disclosure. To achieve this objective, we analysed the way in whichintegrated reports of 30 companies are following the guidance provided by the International IntegratedReporting Framework (IIRF). As a result, we noticed that most annual report scored the highest compliancelevel and consistence with the guidance of the IIRF. In addition, the result also demonstrated institutionalownership and government ownership positively affect and significance integrated reporting elementsdisclosure. Our findings contribute to comprehend the practice of integrated reporting and may havesuggestions for regulators in emerging countries for company sustainability reporting. Keywords: Integrated reporting; Sustainability reporting; Listed companies, Corporate governance