Abstract
ABSTRACTUnfortunately, there is still people in the name of economic development conducting business in an irresponsible way which creating not only profit but also environmental degradation from waste and pollution that damages ecosystem, loss of resources reserves, and put aside the wellbeing of the workers. As sustainable development becomes a world-wide hot topic, the importance of conducting business in a more sustainable way by taking into account the triple bottom line (People, Profit, Planet or 3P) is starting to get highlight. Companies play an important role into sustainable development and are key contributors to economic, environmental and social wellbeing. Based on these and the increase in society and company awareness in sustainable development, company is no longer seen as money generator. Stakeholder starts to look beyond number on financial statement for company’s information. Report, as a way of company to share key information to its stakeholder, shifting into a report which is not only presenting company’s key financial information but also key non-financial information (both internal and external information). Integrated reports aiming to facilitate the stakeholder of a company’s business to understand beyond the number presented on the financial statement. This preliminary research aiming to understand more regarding issues in individual investor includes basis in investment decision making, the type of individual investor, etc.; their view on highlighted information in integrated report and annual report; and also to be the basis for following research with the same name. Research method used is questionnaire send to active individual investors in Indonesia Stock Exchange. Question is based on literature review and pilot interview. The result of this interview analyzed by using thematic analysis to make conclusion and addressing research question. There is a quiet important role of analyst report in individual investor investment decision making. Individual investor also taking into account non-financial information to support their investment decision making. Information such as company profile, medium-term business prospect (3-5 years), Company’s strategic focus area: performance and prospects, Operational Performance, and Manufactured capital labeled as important and very important by all respondents and information such as corporate governance and intellectual capital get unfavorable response from respondents. Keyword: Integrated Report, Investment decision making, Indonesia, Sustainability Development
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