Benefits of integrated reporting from analyst and investor perspectives

This thesis presents empirical evidence on the benefits associated with integrating financial and non-financial information to demonstrate value creation for investors. Reporting such information requires consideration of multiple capitals in management decisions and reporting on the uses and effects of their relationships. The thesis reports that the consideration of multiple capitals and consequent integrated reporting result in potential economic benefits. It is expected that evidence presented in this thesis would assist businesses in reporting useful information. The evidence presented in this thesis is also expected to assist sustainability reporting standard setters implementing and further enhancing existing standards.