IBISWorld reports usually name the person who wrote the report. Use that person's name as the author, then add the year and month it was written. Enter the report title in italics, then the report number in parentheses. Add the date you retrieved the report, since these reports are updated frequently. End with the URL of the report.
Diment, D. (2021, August). Candy production in the US (US Industry Report 31134). Retrieved September 2, 2021, from https://my.ibisworld.com/us/en/industry/31134/about
If the report doesn't name an author, follow this example.
IBISWorld. (2021, August). International trips by US residents (US Business Environment Profiles Report F316). Retrieved September 2, 2021 from https://my.ibisworld.com/us/en/business-environment-profiles/f316/business-environment-profile
How to properly cite corporate annual reports:
Online annual reports
When accessed online from the company’s website:
The Coca-Cola Company. (2021). United States Securities and Exchange Commission form 10-K. https://investors.coca-colacompany.com/filings-reports/annual-filings-10-k/content/0000021344-21-000008/0000021344-21-000008.pdf
When accessed online from someone else’s website:
The Coca-Cola Company. (2021). United States Securities and Exchange Commission form 10-K. United States Securities and Exchange Commission. https://www.sec.gov/ix?doc=/Archives/edgar/data/21344/000002134421000008/ko-20201231.htm
Note that the publication year is 2021, even though the report is for the year 2020. That is because the report was actually written and published in 2021, after the fiscal year ended.
Also note that the second citation has an extra element. It lists the SEC website as the place where the report was found. The first citation didn't need that, because it would be redundant to say that the Coca-Cola Company is both the author and the website.
In the text, use the first two elements of the reference entry - The company's name and the date of the annual report.
According to The Coca-Cola Company (2021), ...
...(The Coca-Cola Company, 2021).