<![CDATA[Integrated Reporting (IR), as a reporting method that combines financial and non-financial information, is gaining global attention, including in Asia. Although it is not yet widely required in Indonesia, some companies have begun to adopt it. Key challenges in the Asian region include integrating non-financial performance and meeting stakeholder expectations. This study aims to analyze the development of IR implementation in Asian countries and to identify the challenges and benefits faced by companies in the implementation process. This study employs a systematic review of academic literature and industry reports from various Asian countries covering the period 2015–2023, complemented by a comparative analysis of the application of IR in the corporate sector. The implementation of IR in Asia is still limited, yet it shows a positive trend in improving reporting quality, reducing risk, and supporting corporate financial performance and sustainability. On the other hand, key challenges include the readiness of reporting infrastructure, the complexity of data integration, and the need for clearer regulatory guidance. Despite these obstacles, the implementation of IR in Asia has the potential to foster sustainable business practices and enhance corporate transparency. There is a need for harmonization of standards, greater stakeholder awareness, and stronger regulatory support to optimize the benefits of IR in advancing sustainable development goals at the regional level.]]>
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