CORPORATE GOVERNANCE IN THE INTEGRATED REPORTING FRAMEWORK: DISCLOSURE OF BRAZILIAN COMPANIES PARTICIPANTS IN THE PILOT PROJECT

被引：5
|
作者：
Silva Abreu, Ana Cristina [1 ,3 ]
Zaro, Elise Soerger [2 ,3 ]
Luiz, Guilherme [1 ]
van Bellen, Hans Michael [4 ,5 ,6 ]
Rodrigues Vicente, Ernesto Fernando [6 ,7 ,8 ]
机构：
[1] Univ Fed Santa Catarina, Contabilidade, Florianopolis, SC, Brazil
[2] Univ Sao Paulo, Controladoria & Contabilidade FEA, Endereco Av Prof Luciano Gualberto 908, BR-05508010 Sao Paulo, SP, Brazil
[3] UFSC, Contabilidade, Av Prof Luciano Gualberto 908, BR-05508010 Sao Paulo, SP, Brazil
[4] Univ Calif Berkeley, Berkeley, CA 94720 USA
[5] Univ Fed Santa Catarina, Engn Prod, BR-88010970 Florianopolis, SC, Brazil
[6] Univ Fed Santa Catarina, CSE Trindade, Campus Univ, BR-88010970 Florianopolis, SC, Brazil
[7] Univ Porto, Rua Campo Alegre 823, P-4100 Oporto, Portugal
[8] Univ Sao Paulo, Adm, Sao Paulo, Brazil
来源：
REVISTA DE GESTAO FINANCAS E CONTABILIDADE | 2016年 / 6卷 / 02期
关键词：
Corporate Governance; Integrated Reporting; Framework; IIRC;
D O I：
10.18028/2238-5320/rgfc.v6n2p31-49
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper analyzes how Brazilian companies adhered the IIRC's framework for integrated reporting, regarding the content element of corporate governance. The 2013 annual reporting of each company were analyzed consonants to the IIRC's framework using qualitative analysis. Categories were created for adherence of information provided by companies and applied content analysis for this purpose. Results suggest that the framework, although not being adopted integrally by the companies, was used as guide for their disclosure practices. Among other observed results for each of framework topics, BRF S.A, CPFL Energia and Itau Unibanco disclosure practices featured as examples of adherence for the IIRC model and the inherent principles integrated in the report.
引用
收藏
页码：31 / 49
页数：19
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