Integrated reporting: the state of the art of Corporate Reporting

Mio, Chiara

doi:10.1590/1808-057x202090330

Cited by 5 publications

(7 citation statements)

References 23 publications

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“…Under the comprehensive option, the SR reveals that all the indicators for each dimension were evaluated and disclosed by the company, whereas under the core option, the SR shows that at least one indicator for each dimension was evaluated and disclosed by the company (GRI, 2016). Lastly, the ARthe traditional reportmainly focuses on financial aspects; its main limitation is that companies are unable to provide their stakeholders with enough information about the value creation process in the long term (Mio, 2020).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Impact of corporate governance and institutional context on multilatinas’ reporting quality

Mejía

2022

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Purpose This study aims to identify the impacts of corporate governance (CG) and institutional context on multilatinas’ corporate reporting quality (CRQ). CG and institutional context facilitate the reduction of agency problems and the existence of accountability processes that minimize information asymmetries. Design/methodology/approach A panel data model was developed from a sample of 77 multilatinas studied during the 2014–2020 period. Different estimations were carried out through the panel data model to identify the impact of CG and institutional context on CRQ. Findings It is evidenced that appropriate CG structure has a positive impact on multilatinas’ CRQ. In addition, each country’s regulatory quality is confirmed to have a positive effect on firms to produce higher-quality reports. Practical implications This research provides empirical support to what is put forward by agency and stakeholder theory regarding the role that CG and institutional context play in reducing information asymmetries and improving accountability processes to all stakeholders in the Latin American context. Originality/value This study contributes original results to the existing literature. Unlike previous works, the present research analyzed multilatinas facing social and political contexts that differ from those of multinationals from developed countries. Different ways of reporting were also covered, going beyond traditional ways of evaluating CRQ – which generally take the sustainability report as a basis.

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Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Impact of corporate governance and institutional context on multilatinas’ reporting quality

Mejía

2022

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“…Pesquisas e esforços realizados pelo IIRC, bem como, pela Comissão Brasileira de Relato integrado (CBARI), fizeram com que incentivos para a elaboração do RI ganhassem ênfase. Apreciado como um possível relatório corporativo (Mio, 2020), o RI deve trazer informações suficientes para que a estratégia, desempenho, governança, além das perspectivas da organização sejam compreendidas, e buscar um equilíbrio entre concisão, integridade e comparabilidade (Iredele, 2019). O RI também expõe mecanismos mais eficazes de governança corporativa (Pavlopoulos et al, 2017) e traz uma visão verdadeira e justa das atividades holísticas da organização (Camilleri, 2018).…”

Section: Relato Integrado E Frameworkunclassified

“…É interessante mencionar que apesar de sua divulgação ser recente e ainda não obrigatória, o relato integrado se coloca como uma alternativa aos relatórios de sustentabilidade convencionais, no entanto, seu entendimento não deve ser visto como um elemento adicional às demonstrações financeiras, mas um componente geral do sistema, isso ocorre, pois ele possibilita a divulgação tanto de informações financeiras como não financeiras ambas com o mesmo foco (Mio, 2020).…”

Section: Relato Integrado E Frameworkunclassified

O que é divulgado no relato integrado? uma análise das instituições financeiras listadas na Brasil Bolsa Balcão [B]³

Novaki

Munhoz

Souza

et al. 2022

Rev. Cat. Cien. Cont.

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Com as frequentes mudanças no cenário dos negócios mundiais, há também a necessidade de as empresas detalharem suas práticas de responsabilidade socioambiental e informações estratégicas, que geram valor aos stakeholders e à comunidade. O objetivo desta investigação é identificar as informações divulgadas pelas instituições financeiras listadas na [B]³ no Relato Integrado do ano de 2019. No que se refere aos procedimentos metodológicos, empregou-se a abordagem qualitativa em 51 KPI’s. A técnica utilizada foi a análise de conteúdo de Bardin (1977). Os KPIs foram identificados por cada capital que compõe a estrutura do Framework do RI. No que se refere aos resultados, foi possível observar que as empresas analisadas, no geral, buscam divulgar mais dados relacionados aos KPIs lucro por ação; filiais e rede; dividendos; número de consultas e transações; marca e reputação; presença nas redes sociais; despesas com treinamentos; classificação do índice de sustentabilidade e número de reuniões e roadshows. Ademais, foi possível constatar que cada instituição divulga os dados de forma diferente, e que nem todas as informações relacionadas no Framework do IIRC são levadas em consideração pelas instituições. Observou-se, também, que não há um padrão de elaboração do Relato Integrado por parte das instituições analisadas, e que em sua maioria, elas buscam divulgar os dados que são favoráveis a empresa. Dessa forma, a pesquisa em questão contribui com a academia, elaboradores de relatórios corporativos e empresas que estudam adotar esse relatório.

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“…Research and efforts carried out by the IIRC, as well as by the Brazilian Commission for Integrated Reporting (CBARI), have made incentives for the elaboration of RI gain emphasis. Considered as a possible corporate report (MIO, 2020), RI must bring sufficient information so that strategy, performance, governance, beyond the perspectives of the organization are understood, and seek a balance among conciseness, integrity and comparability (Iredele, 2019). RI also exposes more effective mechanisms of corporate governance (Pavlopoulos et al, 2017) and brings a true and fair view of the organization's holistic activities (Camilleri, 2018).…”

Section: Integrated Reporting and Frameworkmentioning

confidence: 99%

“…It is interesting to mention that although its disclosure is recent and not yet mandatory, the integrated reporting is presented as an alternative to conventional sustainability reports, however, its understanding should not be seen as an additional element to the financial statements, but as a general component of the system, this occurs, as it makes it possible to disseminate both financial and non-financial information with the same focus (Mio, 2020).…”

Section: Integrated Reporting and Frameworkmentioning

confidence: 99%

What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³

Novaki¹,

Munhoz²,

Souza³

et al. 2022

Rev. Cat. Cien. Cont.

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Due the frequent changes in the global business scenario, there is also a need for companies to detail their socio-environmental responsibility practices and strategic information, which generate value for stakeholders and the community. The objective of this investigation is to identify the information disclosed by the financial institutions listed in [B]³ in the Integrated Reporting for the year 2019. Regarding to the methodological procedures, a qualitative approach was used in 51 KPIs. The technique used was Bardin's content analysis (1977). The KPIs were identified for each capital that makes up the structure of the RI Framework. Regarding the results, it was possible to observe that the analyzed companies, in general, seek to disclose more data related to the earnings per share KPIs; branches and network; dividends; number of queries and transactions; brand and reputation; presence on social networks; training expenses; sustainability index ranking and number of meetings and roadshows. Furthermore, it was possible to verify that each institution discloses the data differently, and that not all the information listed in the IIRC Framework is taken into account by the institutions. It was also observed that there is no standard for the elaboration of the Integrated Reporting by the analyzed institutions, and that most of them seek to disclose data that are favorable to the company. Thus, the research in question contributes to academy, corporate report makers and companies studying to adopt this report.

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Integrated reporting: the state of the art of Corporate Reporting

Cited by 5 publications

References 23 publications

Impact of corporate governance and institutional context on multilatinas’ reporting quality

Impact of corporate governance and institutional context on multilatinas’ reporting quality

O que é divulgado no relato integrado? uma análise das instituições financeiras listadas na Brasil Bolsa Balcão [B]³

What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³

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