["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3951-3966, May 2026. ", "\nABSTRACT\nThis research article aims to develop a structured and comprehensive scale for integrated report quality assessment. In fact, it fills the gap in the literature by providing a valid scorecard system through which the quality of integrated reports is measured against the predefined constructs of the IIRC framework and other conceptual factors. The methodology, informed by the scale development process proposed by Churchill, therefore adopts a mixed‐methods approach through literature reviews, exploratory factor analysis, and confirmatory factor analysis. Evidence from 181 and 307 respondents in the United Kingdom, Canada, and India attests to the reliability and use of this scale. The final scale consists of four dimensions that measure: (1) IR content elements, (2) fundamental IR principles, (3) guiding principles, and (4) other determinants of report quality. The results emphasize transparency, strategic focus, and stakeholder engagement as central characteristics of good integrated reporting. The scale is a systematic tool for regulators, managers, and investors to improve report quality, enhance transparency, and support informed decision‐making in corporate governance, integrated, and sustainability reports.\n"]