The global corporate landscape has consequently witnessed the overtly refined paradigm shift from traditional financial reporting methods toward more comprehen- -sive frameworks encompassing financial, social, and environmental parameters. This research is an empirical investigation of the relationship between integrated reporting (IR) and corporate performance among listed conglomerate firms in Nigeria, an environment of increasing investor activism, evolving regulations, and transparency demands. The analysis is based on a sample of six listed conglomerates-Chellarams PLC, Custodian Investment PLC, John Holt PLC, SCOA Nigeria PLC, Transnational Corporation PLC, and UACN PLC-with data from 2014 to 2023. The analysis concentrates on the IR parameters of environmental sustainability disclosure,social capital information, corporate governance transparency, and stakeholder engagement disclosures measured against corporate performance as determined by return on assets (ROA), using panel data regression. The findings show that integrated reporting positively affects corporate performance, particularly environmental sustainability and governance transparency. The social capital information and stakeholder engagement have positive influence effects as well, albeit in different magnitudes, indicating that holistic reporting cultivates the long-term value, accountability, and strategic decision-making. The findings thus yielded support to the Resource-Based View, Legitimacy Theory, and Signaling Theory: integrated reporting is a strategic asset signifying corporate integrity and strengthening stakeholder trust. This study, therefore, recommends that the practice of IR be institutionalized within the governance architecture of Nigerian conglomerates, while policymakers should consider establishing guidelines that mandate full disclosure of non-financial indicators toward improving corporate competitiveness, sustainability, and stakeholder confidence within emerging markets.