The purpose of this thesis is to extend the knowledge and understanding of integrated reporting and investment decision-making processes, particularly from a non-Western perspective. A review of extant literature identified a dearth of research on integrated reporting and the investment processes of investors in Taiwan. This study contributes to knowledge by providing a greater insight into the usefulness of integrated reporting concepts to Taiwanese investors. This empirical study is exploratory in nature and adopts an interpretivist methodology approach. Pilot tests were conducted prior to the semi-structured interviews with 16 Taiwanese investors. The research sample reflects a wide range of investment specialities and focuses. The data collected were transcribed, open coded and explored in NVivo, and analysed manually for a deeper understanding of the data and to identify themes. Although the sample is small and diverse, participants are often found to have similar perspectives on investment decision-making and integrated reporting. The research findings suggest disclosures prepared in accordance with integrated reporting concepts are unlikely to become an essential source of information for Taiwanese investors at present and the near future. None of the participants were aware of integrated reporting or any of its associated developments. The values of Taiwanese investors appear to differ from the values of Western societies, resulting in less demand for non-financial disclosures in Taiwan. Taiwanese investors are primarily focused on financial information and financial value creation. Participants expressed concerns about the practicability and reliability of integrated reporting, but remain welcoming of the idea as it may enhance corporate transparency and provide new information to use in the evaluation of investment targets. However, Taiwanese investors often seek information that is already known, but undisclosed, by corporations. Integrated reporting may generate information that is not directly relevant to investment decision-making. Furthermore, many factors that influence Taiwanese investors are unable to be conveyed through corporate disclosures. Participants also prefer to obtain information from third party sources and direct communication with corporate management over corporate non-financial disclosures.