Increasing the Significance of the Company’s Integrated Reporting to Investors in the Financial Market

This article reveals the importance of integrated reporting (IR) in the context of a company sustainable development. Integrated reporting is an extension of traditional corporate reporting, providing interested users with information about how an organization creates value over time using all types of capital involved. This article focuses on the examination of leading practice of preparing an integrated reporting in accordance with the content recommended by the IR Framework for the best understanding of the relationship of financial indicators with the company’s strategy and corporate value creation process. A qualitative analysis of the IR of the case companies was conducted to determine the main drivers of the companies’ value and its impact on the changes in value of different types of capital used. The publication of the company’s IR strengthens the confidence of shareholders in this company, enhances the attractiveness of the company’s shares in the stock exchange. This allowed the authors to conclude about the increasing significance of the company’s integrated reporting to investors and positive reaction of the financial market to its publication.