Começa assim:
«1. Introduction
The idea of “integrated reporting” has been in the mind of business organizations, the accounting profession, and academics for 40 years now, with the first reports being published in the early 2000s. “For many years, integrated reporting has been something of a holy grail for advocates of accountability, something that has not been achieved through most efforts at triple bottom line reporting” (Todd, 2005, p. 3). However today, “[…] we are perhaps witnessing the early stages of widespread promulgation of a different way of thinking about corporate success and reporting” (Adams, 2015, p. 23).
Despite difficulties to bring the idea to fruition, the first integrated reports appeared after 2002. In 2005, already 12 reports were considered “integrated” (Todd, 2005), and this number has risen considerably after 2010. The adoption of integrated reporting is growing rapidly: in 2018, 33% of surveyed reports in the “Reporting Matters” report from the World Business Council for Sustainable Development (WBCSD), against 22% in 2014, combined financial and nonfinancial information, and 18% were self-declared integrated reports. Today, our unique and most recent integrated reports database, built on reports published in 2017 on 2016 data, contains 1,367 integrated reports. Therefore, it is time to look back on the diffusion of integrated reporting, and analyse how and why this managerial innovation has changed the corporate reporting landscape. (...)». Leia na integra.
Por fim, destaque para os PROTAGONISTAS da investigação:
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