Gaps in engagement in and use of Integrated Reporting in Brazil

ABSTRACT The aim of this research was to identify the gaps in engagement and use among the social actors involved with Integrated Reporting (IR) in Brazil: the companies and professionals responsible for promoting it, the organizations that implement it, and the companies and professionals that use...

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Bibliographic Details
Main Authors: Selma Costa Maria, Marcia Juliana d’Angelo, Vania Maria da Costa Borgerth
Format: Article
Language:English
Published: Universidade de São Paulo 2021-10-01
Series:Revista Contabilidade & Finanças
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772022000100063&tlng=pt