Moving Forward Towards Integrated Reporting

Master's Thesis from the year 2013 in the subject Business economics - Investment and Finance, grade: 8,5, TiasNimbas Business School, course: Executive Master of Finance & Control, language: English, abstract: This study examines the effect of Integrated Reporting (IR) on corporate disclosures in the financial services industry. In particular, this study shows that IR leads to a higher level of disclosure of non-financial information, measured by a set of criteria based on the content elements of the Consultation Draft of the IR Framework (presented 16.04.2013). In addition, this thesis provides a structured approach and a starting point for the IR implementation trajectory. This performance management approach, built on the concept of the Value Driver Tree, interlinks content elements and their interdependencies, with corporate strategy as a starting point for IR.