KPMG and the National University of Singapore applied the underlying concepts of the International <IR> Framework to a group of 80 firms in the Asia Pacific. The report states that <IR> helps firms focus on aspects that materially affect their long-term ability to create value. It illustrates that through communication and transparency, the application of <IR> lets firms tell their own story, preventing analysts from making assumptions on their behalf. One of the main findings of the study is that companies that disclose more than just financial information started outperforming their control group in mid 2010, at around the same time as the introduction of <IR>.
Read the full report.