Kuze kube manje, izitshalo ezahlukahlukene ezinciphisa ushukela wegazi ziyaziwa. Lokhu kungenxa yokuthi ukwakheka kwazo cishe zonke izitshalo kufaka inani elikhulu kakhulu lezinto ezilandelwayo zomkhondo namavithamini. the stakeholder instrument (si) is a conceptual framework developed to complement integrated reports for value creation, transparency and accountability. it is a tool developed specifically for stakeholders to have an understanding of the integrated reports and assist them in making informed decisions. currently, integrated reports fail to provide meaningful insights into organisations’ performance and its strategy focus, thus making it difficult for stakeholders to understand the contents of the integrated reports. the research illuminated pertinent variables synonymous with value creation. the study involved analysis of data from 42 companies trading on the johannesburg stock exchange and administration of 80 questionnaires on randomly selected respondents. significant and positive correlations between value creation and the attributes namely integrated reports; corporate governance and financial measures were established. contributions: the results of the empirical study provide significant perceptions into the process of stakeholder value creation. the study established the significance of complementing the integrated reports in creating stakeholder value. the study, further, authenticated the stakeholder instrument as a distinct antecedent of value creation. the study further illuminated the attributes that matter to the stakeholders and assist with effective decision--making and value creation.