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    Integrated Reporting and Strategic Decision-Making

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    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 framework is suggested that can connect integrated reporting and strategic decision-making by means of the idea of integrated thinking. A group of 9 senior executives from various industries and countries were interviewed to gather their opinions on the value of integrated reporting and the elements that are crucial for top managers to consider when making strategic decisions. As well as how integrated information affects their integrated thinking during strategic decision-making. The resulting data was analyzed using the twin-slate approach in grounded theory. The study has found that integrated reporting promotes integrated thinking and that integrated thinking is also influenced by a number of other factors. Additionally, top executives that engage in integrated thinking take a more comprehensive approach to making strategic decisions. Keywords: Integrated Reporting, Integrated Thinking, Strategic Decision-Makin
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