Quality of integrated reports: evidence from Brazilian public universities

Cintia de Melo de Albuquerque Ribeiro, Marcelo Pereira Moraes, Alan Bandeira Pinheiro and Júlio Neto

Social Responsibility Journal, 2023, vol. 20, issue 1, 164-179

Abstract: Purpose - This paper aims to assess the level of compliance of the Integrated Management Reports of four Brazilian public universities with the International Integrated Reporting Framework. Design/methodology/approach - The authors carried out documentary research on the management reports of four Brazilian public universities for the period 2018–2020. For the analysis, the authors developed a Disclosure Index (DI) that analyzes the content of the reports and allows them to verify the quality of these institutional documents. Findings - The results show that two universities present low quality of their reports with a disclosure rate lower than 50%, while the other two demonstrate evolution in the quality of reporting over the years. In addition, the findings point to the need for greater conciseness in the preparation of reports and accessibility of disclosures, as well as inclusion of the impacts of organizations’ activities on society and the environment. Practical implications - This research brings relevant contributions by identifying points of improvement in the dissemination of information by management reports from an Integrated Reporting approach and by identifying the need to adopt strategies that expand the understanding and knowledge of the preparers about this new approach. Originality/value - The authors adapted a DI to measure the adhesion of the management reports of Brazilian universities to the Integrated Reporting approach. The results will be of interest to public organizations that seek to improve information disclosure based on an Integrated Reporting approach.

Keywords: Integrated Reporting; Transparency; Accountability; Public sector; Universities in Brazil; Higher education (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-09-2022-0358

DOI: 10.1108/SRJ-09-2022-0358

Access Statistics for this article

Social Responsibility Journal is currently edited by Prof David Crowther

More articles in Social Responsibility Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().