Corporate Governance in the Context of Integrated Reporting

Bianca Raluca Bădițoiu, Alexandru Buglea and Valentin Partenie Munteanu
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Bianca Raluca Bădițoiu: West University of Timişoara
Alexandru Buglea: West University of Timişoara
Valentin Partenie Munteanu: West University of Timişoara

REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, 2020, vol. 21, issue 3, 332-343

Abstract: 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.

Keywords: Integrated Reports; IIRC; Corporate Governance; Disclosure; Information. (search for similar items in EconPapers)
JEL-codes: G30 G34 M48 (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:rom:rmcimn:v:21:y:2020:i:3:p:332-343

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