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Integrated reporting an exploratory study on the motivations and obstacles in the adoption of a new information reporting system
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Orientador(es)
Resumo(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.
Descrição
Palavras-chave
Integrated report International integrated reporting council (IIRC) <IR> Framework Sustainability reports Portugal
Contexto Educativo
Citação
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