文章基本信息

标题：CORPORATE GOVERNANCE IN THE INTEGRATED REPORTING FRAMEWORK: DISCLOSURE OF BRAZILIAN COMPANIES PARTICIPANTS IN THE PILOT PROJECT
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作者：Ana Cristina Silva Abreu ; Elise Soerger Zaro ; Guilherme Luiz 等
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2016
卷号：6
期号：2
页码：31-49
语种：
出版社：University of State of Bahia
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 Itaú Unibanco disclosure practices featured as examples of adherence for the IIRC model and the inherent principles integrated in the report.