Integrated Reporting and Strategic Decision-Making

Abstract Senior executives are faced with more difficult strategic choices as a result of complex, dynamic markets, increased climate risk, and a shift in investor focus toward sustainability issues. The idea of "business as usual" is no longer appropriate, and businesses now need to consider a variety of factors when making decisions. The purpose of this thesis is to examine how managers' strategic decision-making can be aided by integrated reporting and, more importantly, integrated thinking. The existing literature regarding integrated reporting and its impact on strategic decision-making is carefully evaluated in order to identify areas where more research is needed. Ultimately, a frame…