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Orientador(es)
Resumo(s)
Background: Integrated Reporting (IR) is an innovative and effective reporting model combining financial and non-financial information into a single report. Purpose: This paper reviews the literature concerning Integrated Reporting related to voluntary disclosure. The study analyses the theoretical foundations of Integrated reporting. It discusses the main dimensions of the concept from the perspective of the company and other stakeholders, highlighting the importance of Integrated Reporting and integrated thinking in how the companies communicate. It aims to summon these points of view and achieve, through a systematic literature review, a clear depiction of voluntary disclosure using Integrated Reporting. Methods: A systematic literature review was performed using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) methodology. Prisma is a framework of evidence-based elements designed to help authors conduct systematic literature reviews. Results: The results confirm the benefits a company can have when adopting quality integrated reporting. It promotes a long-term vision of corporate management, improves the diffusion of a culture of sustainability within the company, and promotes integrated thinking, an innovative strategic and cultural approach to corporate management. The limitations involved in adopting integrated reporting were also highlighted. Conclusion: This systematic literature review sought to consolidate knowledge on the subject. Opportunities for further empirical research in this area are suggested.
Descrição
Palavras-chave
Integrated report Integrated thinking GRI
Contexto Educativo
Citação
Editora
RGSA- Revista de Gestao Social e Ambiental