This study aims to investigate the extent and level of the IR in annual reports of Thai listed company during 2011 and 2015, to test the relationship between corporate characteristics, integrated reporting, and financial performance. To answer the research questions, there are three main questions used in this study; what is extent, nature, and level of IR in Thai listed corporate annual reports? What is pattern of the level of IR in annual reports during 2011 and 2014? And are there the relationships between corporate characteristics, integrated reporting, and financial performance?
