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The Usefulness of Integrated Reports for Stock Market Investors

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  • Sobczyk Monika

    (University of Social Sciences)

Abstract

The huge risks associated with decisions made by key players in the capital market, i.e. investors, encourage them to explore any useful information. Therefore, stock market investors have an increasing interest in expenditures and achievements in all aspects of business activities of any corporation in which they may invest. Traditionally, they look for financial information, and increasingly for non-financial information as well, that all are about activities which are determined by and have implications to the natural environment, the society, and corporate governance (ESG). As a result, this information creates the image of Corporate Social Responsibility (CSR), and investors, who in the construction of investment portfolios take into account non-economic criteria, create Socially Responsible Investment (SRI) market.

Suggested Citation

  • Sobczyk Monika, 2014. "The Usefulness of Integrated Reports for Stock Market Investors," Przedsiębiorczość i Zarządzanie (Entrepreneurship and Management), Sciendo, vol. 15(1), pages 141-151, January.
    • Handle: RePEc:vrs:pizeam:v:15:y:2014:i:1:p:141-151:n:11
    DOI: 10.2478/eam-2014-0011
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