Integrated reporting according to IIRC from 2011 to 2015
The objective of this paper is to check if integrated reporting follow properly the requirements established by IIRC or only disclose following some guiding principles influenced by some other variables. We have studied a sample in which are included all the voluntarily issued integrated reports ava...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo
2020-07-01
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| Series: | RAE: Revista de Administração de Empresas |
| Subjects: | |
| Online Access: | https://www.scielo.br/pdf/rae/v60n3/en_0034-7590-rae-60-03-0222.pdf |