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