Glass Fiber Reinforced Polymer (GFRP) shear connectors used in Insulated Concrete Sandwich Wall Panels (ICSWPs) have traditionally been evaluated for composite action based on global stiffness and strength. However, such approaches are limited in capturing local interface behavior and variations in composite action. This study proposes a strain-based shear-flow evaluation method to reflect the local structural behavior of ICSWPs. Theoretical shear flow was analyzed using flexural strain distributions obtained from existing experimental studies. Review of experimental data revealed that composite action decreases under repeated loading due to damage to GFRP shear connectors and interfaces, and that shear flow exhibits nonlinear behavior that is not proportional to the degree of composite action. To evaluate shear flow theoretically, curvature and neutral axis (NA) location were determined from strain distributions using three analytical approaches. Results showed that shear flow was maximized in partial composite action and decreased as composite action increased, with a sharp increase at low composite levels. The proposed approach highlights the importance of considering nonlinear interface shear flow for accurate evaluation of composite action in ICSWPs.