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Does integrated reporting information influence internal decision making? An experimental study of investment behavior
- Source :
- Business Strategy and the Environment. 28:599-610
- Publication Year :
- 2019
- Publisher :
- Wiley, 2019.
-
Abstract
- Sustainable value creation has moved to the center of attention of many companies, leading to a shift in external corporate reporting. Sustainability information is provided within sustainability reports and CSR reports as well as integrated reports. Research has considered the motivations and different formats of integrated reports and how these reports provide a better information basis for investors. However, integrated reporting information may also affect internal decision making by providing decision makers with a more comprehensive picture of the impact of the firm's strategy. Here, we present the results of a scenario‐based experiment testing how financial, unlinked financial and nonfinancial, and integrated information affect the outcomes of investment decisions. We find that an integrated information basis leads to decisions with higher sustainable value creation. We thus show that information prepared for external reporting can also be used for internal purposes to help companies establish sustainable decision behavior.
- Subjects :
- Process management
Sustainable Value
Investment behavior
Strategy and Management
05 social sciences
Geography, Planning and Development
010501 environmental sciences
Management, Monitoring, Policy and Law
Integrated reporting
Affect (psychology)
01 natural sciences
Investment decisions
0502 economics and business
Sustainability
Corporate social responsibility
Business
Business and International Management
050203 business & management
0105 earth and related environmental sciences
Integrative thinking
Subjects
Details
- ISSN :
- 09644733
- Volume :
- 28
- Database :
- OpenAIRE
- Journal :
- Business Strategy and the Environment
- Accession number :
- edsair.doi...........bfb6bbbd1db1543354dbf0946e1a255e