This study develops a typology of Integrated Key Performance Indicators (iKPIs), a novel category of indicators that integrate financial and sustainability dimensions to provide a comprehensive view of organizational performance measurement. As businesses increasingly face demands for transparency and accountability regarding sustainability, traditional reporting frameworks have proven insufficient to address the interconnected financial and environmental performance challenges. Drawing on signaling theory and literature on Key Performance Indicators (KPIs) and sustainability reporting, we define nine core attributes of iKPIs. Then, we systematically classify the iKPIs into four ideal types: (1) Core Stabilizers, (2) Performance Stabilizers, (3) Strategic Pillars, and (4) Impact Drivers. The findings provide actionable insights for researchers, regulators, and firms. For researchers, the typology offers a structured framework for analyzing and categorizing iKPIs, enhancing the understanding of how integrated metrics align with stakeholder expectations. For regulators, the study emphasizes the importance of a limited yet consistent set of iKPIs to streamline reporting practices and enhance comparability. For firms, the typology is a practical guide for selecting and implementing iKPIs that align with strategic goals, ensuring reliable and transparent reporting. This paper contributes to advancing integrated reporting practices, promoting aligning financial and sustainability goals, and fostering corporate accountability. It also highlights opportunities for future research to expand the typology as reporting practices evolve, ensuring its continued relevance in pursuing sustainable business practices. Keywords: Sustainability; iKPIs; typology
