International Integrated Reporting Framework and the Status of Integrated Reporting in Vietnam

Integrated reporting is an unavoidable tendency in the social economy's long-term evolution. Integrated reporting provides financial and non-financial information. The information in the integrated report provides users with information about the current operation of the business and the prospects of the business, showing how the business creates value and benefits for investors. Integrated reporting has solved the disadvantages of traditional financial reporting and annual reporting, so integrated reporting is being researched and applied as a development trend in corporate reporting systems. The article also discusses the state of integrated reporting in Vietnam and offers suggestions for enhancing firms' integrated reporting efforts there.