The Relevance of Integrated Reporting in Investment Decision Making: A Proposed Framework

Research aim: Although Integrated Reporting (IR) has been widely adopted worldwide, literature on its usefulness in stock investment decision making is still scant and inconclusive. As such, this paper aims to articulate a conceptual framework catechize the nexus between IR information, making. Design/ Methodology/ Approach: The extant critically reviewed identify gaps knowledge, finally propose that can link finding: This argues information disclosed through six types of capital (Financial, Human, Intellectual, Manufactured, Natural, Social Relational) impact both directly indirectly. indirect or mediation effect performed by reporting engendered firm’s reputation as perceived investors. Theoretical contribution/ Originality: Bearing stockholders’ needs, broadens demand-side showing an otherwise overlooked interlinkage Practitioner/ Policy implication: offers new insights investors, regulators, researchers who had arguing searching for market. limitation: Since growing field research, future research might include different behavioural biases personal values proposed framework. Keywords: (IR), Investment decision, Corporate reputation, reporting.