Purpose: The purpose of the study is to examine the potential of Integrated Reporting (IR) adoption by a city council through the identification of its enablers and challenges. Design/Methodology/Approach: The study utilised a qualitative interpretative case study of a city council that has the potential to pioneer IR adoption among local authorities. Data collection involved in-depth interviews as well as document analysis. Findings: Findings from this study indicates that IR, which was originally seen as a private sector initiative, has relevance and application to public sector organisations. Challenges faced by the respondent to implement IR is the lack of knowledge on how to prepare the IR in tying together numerous aspects that can meet the requirement of information usefulness to stakeholders. The lack of benchmarking cases for reference and limited information on the cost involved in IR adoption are acknowledged as challenges Training, management support and innovative culture are considered IR enablers at City Council ONE. Research Limitation: This study is exploratory in nature as a single case study is used, and City Council ONE has not adopted IR. Practical Implication: Identifying challenges and enablers is important for city councils to assess their readiness prior to adopting IR. The findings could be used as input to the regulators and other public sector entities to facilitate the implementation of IR. Originality/Value: This study is part of a more extensive research on IR enablers and challenges for Local Authorities of Malaysia. Keywords: Integrated reporting, city council, enablers, challenges.

Purpose: The objective is to determine the degree of Integrated Reporting (IR) disclosure in annual reports of selected city councils based on seven IR Framework Guiding Principles, namely (1) Strategic focus and future orientation, (2) Connectivity of information, (3) Stakeholder relationships, (4) Materiality, (5) Conciseness, (6) Reliability and completeness and (7) Consistency and comparability. Design/Methodology/Approach: This study performs content analysis on recent online annual reports of ten city councils against the IR Guiding Principles. Findings: Overall, the results indicate that IR is still at infancy and receives low acceptance by city councils. The results demonstrate that strategic aims and objectives were reported without indicating the time frame of the objectives. It was found that the annual report focuses more on the achievements of the department. All the city councils that were under study disclosed engagement activities with the community; used a combination of narrative statements, figures, pictures, and graphs; and disclosed positive information. The executive summary and Mayor’s message were provided at the beginning of the annual report to give an overview of the organization’s performance. Comparative data was used to benchmark performance across several years, but comparative data against other local authorities was limited. Research Limitation: The limitations include the small sample size, thus the findings from this study should not be generalized. However, it justified the objective to examine the individual disclosure of IR guiding principles by large public sector organizations. Second, the content analysis was performed on the most recent annual reports of selected city councils which may not reflect the overall practice on consistency and comparability. Third, this study focused on seven guiding principles of IR, which is only part of the comprehensive IR framework. Practical Implication: The findings from this study could be used as an input for regulators and other public sector entities to facilitate IR implementation in public sector organizations. Originality/Value: The paper contributes to the existing literature on the current stage of IR implementation in public sector. The findings obtained show that IR, which was initially observed as a private sector initiative, has implications in public sector organizations. Keywords: Integrated reporting, annual report, guiding principles, local council.