This paper presents an application of the analytic hierarchy process (AHP) used to select the most appropriate non-financial measure that investors use in decision-making. (AHP) is a method of multi-criteria evaluation which organizes and simplifies decision-making. This decision model helps decision makers on reducing decision-making time and choosing a suitable decision alternative for investment situation. In addition, this study underlines the importance of different criteria, factors and alternatives that are essential to successful investment decisions by applying the Analytic Hierarchy Process (AHP). This study provides recommendations on strategic investment decision options. Thus, the main contribution of this paper is to demonstrate the potential of AHP as a tool that could easily rank non-financial measures. This ranking is expected to induce innovation, improve company disclosures, increase satisfaction of statement users, and enhance total performance.

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