Moving Forward Towards Integrated Reporting

Master's Thesis from the year 2013 in the subject Business economics - Investment and Finance grade: 85 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>.