This study aims to examine the opinions of Zenith bank employees on the value, content
and processes as well as the challenges of Integrated Reporting () in Nigeria with the hope of
highlighting recommendations to encourage organizations to adopt it. Ninety eight employees
responded to our survey. Generally, the respondents agree that () has value that could lead to
better reporting of corporate activities. They also identified challenges that could mitigate the value
of (). It was however noted that some of the challenges could be overcome with time, given
that framework exist that is being test run by a number of organizations. The study
recommends that there should be awareness campaigns to sensitize organizations on the value of
. This paper contributes to the extant literature by offering insights of Zenith Bank employees
on
