Integrated reporting is a modern kind of corporate reporting designed for businesses. The main goal of this study is to examine the degree to which listed corporations in Nigeria have been able to implement the framework's integrated reporting principles and practices. Due of a lack of data on the implementation of integrated reporting from reporting entities, a documentary mixed with descriptive research technique was used. The purposive random sampling approach was used to determine sample size, utilizing eleven (11) Nigerian listed companies from each sector. The result of the tested hypothesis yielded F-value of 0.632 (P-value = 0.088; which is insignificant being greater than the 0.05 threshold), as such, the null hypothesis was accepted. This signifies no substantial evidence of integrated reporting implementation practices among Nigerian listed firms. This finding might be attributed to the recent nature of integrated reporting disclosures as well as a lack of a regulatory framework in Nigeria to motivate it.