Towards the Voluntary Adoption of Integrated Reporting: Drivers, Barriers, and Practices

Towards the Voluntary Adoption of Integrated Reporting: Drivers, Barriers, and Practices

Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the volu...

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Bibliographic Details
Main Authors: Cecília Carmo, Inês Correia, Joaquim Leite, Amélia Carvalho
Format: Article
Language:English
Published: MDPI AG 2023-06-01
Series:Administrative Sciences
Subjects:
integrated report
IIRC
\({IR}\) framework
voluntary disclosure
sustainability reporting
Portugal
Online Access:https://www.mdpi.com/2076-3387/13/6/148

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