Abstract:Purpose
This paper aims to assess the level of compliance of the Integrated Management Reports of four Brazilian public universities with the International Integrated Reporting Framework.
Design/methodology/approach
The authors carried out documentary research on the management reports of four Brazilian public universities for the period 2018–2020. For the analysis, the authors developed a Disclosure Index (DI) that analyzes the content of the reports and allows them to verify the quality of these institutio… Show more
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