Few studies to date examine <IR> from a demand perspective. This research report directly poll the views of the users of financial information on integrated reporting, and in doing so, explores how providers of financial capital perceive <IR> and the <IR> Framework’s potential for providing decision-useful information.
In doing so, the report highlights the information needs of investors and other financial users, identifies the key challenges that face <IR> and makes useful recommendations about how such barriers to widespread <IR>adoption may be overcome.
