Integrated reporting an exploratory study on the motivations and obstacles in the adoption of a new information reporting system

Carmo, Cecília M.R.; Leite, Joaquim; Correia, Inês

http://hdl.handle.net/10198/28734

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Authors

Carmo, Cecília M.R.

Leite, Joaquim

Correia, Inês

Abstract(s)

This study explores the motives for voluntary adoption and reasons for non-adoption of integrated reporting by Portuguese listed companies. For this purpose, a questionnaire survey was addressed to adopters and non-adopters of integrated reporting. The results reveal motivations for integrated reporting associated with external pressures and reporting trends of other companies. The cost of implementing this new reporting system seems to be the main reason why few companies do it yet. The preparation of sustainability information in accordance with internationally recognized frameworks seems to be the current priority of companies and an intermediate step between traditional financial reporting and integrated reporting.

Keywords

Integrated report International integrated reporting council (IIRC) <IR> Framework Sustainability reports Portugal

URI

http://hdl.handle.net/10198/28734

Citation

Carmo, Cecília M.R.; Leite, Joaquim; Correia, Inês (2023). Integrated reporting an exploratory study on the motivations and obstacles in the adoption of a new information. In 18th Iberian Conference on Information Systems and Technologies. Aveiro