ABSTRACT

The International Integrated Reporting Council (IIRC) claims that integrated reporting (IR) will be a force for financial stability and sustainability. It is also clear that improved allocation of capital through IR is central to the IIRC’s claim. The purpose of the research was to explore the possibility of achieving financial stability and sustainability through the influence of IR on the providers of financial capital and their investment decisions. The research comprises a qualitative survey. Its results illustrate that there was no indication that providers of financial capital understood that it is their responsibility to achieve financial stability and sustainability through investment decision-making.