This paper examines the impact of three mechanisms (business ethics, board effectiveness, and credibility-enhancing mechanisms and their interactions) on different measures of integrated reporting (the level of integration, readability, tone, and length of integrated reports). These relationships are further examined within voluntary and mandatory reporting contexts. Examining the impact of these drivers on integrated reporting (IR) quality contributes to the sparse and evolving literature in this area. We examine a sample of 819 firm-year observations across 91 countries from 2013 – 2022 obtained from the IIRC database. We find that the three mechanisms influence the level of integration of IR and that a stronger ethical culture strengthens the relationship between board effectiveness and IR integration. However, different associations exist with the lexical attributes of IR quality. Specifically, a more robust business ethical culture is associated with easier-to-read IR, CEM implementation is associated with longer IR, and both board effectiveness and CEM are associated with more balanced IR. Further, these associations differ when comparing voluntary and mandatory contexts.