Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative

The current crisis puts pressure on companies to be more transparent about their business model, their value proposal, their risks and future impacts with a short, medium and long term focus.To address this need for transparency and with the aim of providing a common framework to meet all these need...

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Bibliographic Details
Main Authors: Pilar Tirado-Valencia, Mercedes Ruiz-Lozano
Format: Article
Language:English
Published: Universidad de Murcia 2019-03-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Online Access:https://revistas.um.es/rcsar/article/view/367051