Analysis of integrated reporting from the standpoint of investord and algorithm of integrated investment analysis

Integrated reporting is a reporting system which shows short, mid, and long term value creations of financial and nonfinancial data in terms of capital items and on basis of transparency and accountability. It is a valuable data source for investors to make future predictions. This study analyses the theoretical components of integrated reporting, namely value creating, general principles, quality of information, and report content, from the standpoint of investors. As no report sample has been published in Turkey yet, 2015 integrated reports of 4 successful companies from the world were analyzed from the standpoint of the investor. At the end of the analyses it was observed that the capital items and business models of the companies vary according to the company activities, and therefore the values they want to create differ as well. Although the reports discuss the same topics contextually, the fact that there are problems in presentation after integration is not mentioned in the comparative indicators of the integrated investment analysis and the companies within the sector. Integrated investment analysis model and algorithm were developed by benefitting from the integrated reports of SAP, a company which has successful content and presentation. Our study is expected to contribute to those who will make integrated investment analysis, by integrating the integrated reports by the investors. Keywords: Integrated Reporting, Capital Items, Integrated Investment Analysis, Value Creation