Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative

Mercedes Ruiz-Lozano and Pilar Tirado-Valencia

Revista de Contabilidad - Spanish Accounting Review, 2016, vol. 19, issue 2, 252-260

Abstract: The current crisis puts pressure on companies to be more transparent about their business model, their value proposal, their risks and future impacts with a short, medium and long term focus.

Keywords: Transparency; Integrated Reporting; Guiding principles; Sustainability; Transparencia; Reporting integrado; Principios orientadores; Sostenibilidad (search for similar items in EconPapers)
JEL-codes: L8 L9 M14 M40 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:19:y:2016:i:2:p:252-260

DOI: 10.1016/j.rcsar.2016.02.001

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