The report, which draws on a range of recent academic research, highlights the positive benefits of adopting Integrated Reporting. According to the report, evidence suggests that Integrated Reporting leads to improved forecasts of future cash flows and valuations.

The report highlights “there is now evidence of significant links between adoption or better implementation of Integrated Reporting and improved outcomes in capital markets, whether demonstrated by stronger operational performance, higher and more accurate valuations or stock market performance”.

Concluding the report indicates that whilst Integrated Reporting is meeting the aims of investors through providing them with useful information, more needs to be done. It encourages more companies to adopt Integrated Reporting and support more widespread adoption.

The full report, Creating Value – Benefits to Investors, is available on the IIRC website.