Today's financial information presented to businesses; it does not provide enough information to the information users related to future sustainability and value creation processes of companies. In this sense, especially in the decision of investors and creditors and other information users; it has become important to produce and present information on non-financial data and value creation that will shed light on the future as well as historical financial data as a result İntegrated Reporting System is born. Generally, the principles of integrated reporting define the nature of the information to be included in the report and the content of the report. But in the context of information technology, how decision-makers decide to create value by taking advantage of the information contained in integrated reports creates a significant problem. It is wondered how such information will be integrated into the investment decision. In this study, it is aimed to determine how financial information and non-financial information included in the integrated report are converted into value in the business model in terms of capital issues and to examine the effect of this value on investor behaviors. In this sense, the reporting audience is limited with investors. The integrated investment analysis algorithm test, which is designed to determine investors' decisions about equity, shows the importance of working. Therefore, this study is the basis for future studies.