The Explanatory Factors of Risk Disclosure in the Integrated Reports of Listed Entities in Brazil

The Explanatory Factors of Risk Disclosure in the Integrated Reports of Listed Entities in Brazil

The gaps observed in entities’ traditional reports and accounts led to the emergence of the integrated report (IR), which includes several content elements, namely the component relating to risks and opportunities. Within this scope, the specific risks that may affect an organization’s capacity to c...

Full description

Bibliographic Details
Main Authors: Fabio Albuquerque, Eveline Monteiro, Maria Albertina Barreiro Rodrigues
Format: Article
Language:English
Published: MDPI AG 2023-06-01
Series:Risks
Subjects:
Brazil
disclosure
explanatory factors
integrated reporting
risk
Online Access:https://www.mdpi.com/2227-9091/11/6/108

Similar Items

Similar Items