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...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universidad de Murcia
2019-03-01
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Series: | Revista de Contabilidad: Spanish Accounting Review |
Subjects: | |
Online Access: | https://revistas.um.es/rcsar/article/view/367051 |