Integrated reporting

    ESG & Governance

    A reporting approach that explains how a company creates value over time using six types of capital, not just financial capital.

    The Integrated Reporting Framework was published by the International Integrated Reporting Council in 2013 and revised in 2021. It is now maintained by the IFRS Foundation. It describes six capitals: financial, manufactured, intellectual, human, social and relationship, and natural. In 2017, SEBI encouraged the top 500 listed companies to adopt integrated reporting voluntarily, and many large Indian companies now publish integrated annual reports.

    Related terms

    ISSB (International Sustainability Standards Board)GRI (Global Reporting Initiative)Interoperability (sustainability reporting)

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    From the research

    Valuation

    A Comparative Financial Analysis of Three Listed Companies

    Three IT services leaders, five years of numbers: similar growth, very different margins and returns on capital, and their October 2026 valuations.

    Markets

    IPO Issue Price vs. Listing Price vs. Subsequent Performance

    Seven of India's most talked-about IPOs since 2021, tracked from issue price to listing to October 2026. Buying on listing day lost money in six of seven.

    Valuation

    Paytm: Valuing a Company With No Clean Comparable

    Paytm is part payments processor, part device business, part loan distributor. Why no single peer fits, and how to value it in parts and in reverse.