Corporate Governance in the Context of Integrated Reporting

This paper is a comparative qualitative analysis of the content found in integrated reports of European and African companies from the financial sector, with respect to information regarding their corporate governance. As described by the International Integrated Reporting Council, integrated report...

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Bibliographic Details
Published inRevista de Management Comparat International Vol. 21; no. 3; pp. 332 - 343
Main Authors Bădițoiu, Laura Adriana, Buglea, Alexandru, Munteanu, Valentin P
Format Journal Article
LanguageEnglish
Published Bucharest EDITURA ASE 01.07.2020
ASE Publishing House
Revista de Management Comparat International
Editura ASE
Subjects
Accounting - Business Administration
Accuracy
Business Economy / Management
Capital markets
Compliance
Corporate governance
disclosure
Financial services
iirc
information
Initiatives
integrated reports
Literature reviews
IIRC
Disclosure
Information
Integrated Reports
Corporate Governance
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Summary:This paper is a comparative qualitative analysis of the content found in integrated reports of European and African companies from the financial sector, with respect to information regarding their corporate governance. As described by the International Integrated Reporting Council, integrated reporting refers to different aspects of a company, such as strategy, governance, performance and prospects, pursuing the creation of value over time. This article focuses on the aspect of corporate governance in the context of 2018 integrated reports of companies from the IR Example database. The main results of the study consist of a comparison between companies from Europe and Africa regarding the similarities and differences between the shared information about their corporate governance within their integrated reports and the potential explanation for these facts.
ISSN:1582-3458
2601-0968
DOI:10.24818/RMCI.2020.3.332