Integrated reporting an exploratory study on the motivations and obstacles in the adoption of a new information reporting system

• Author(s): Carmo, Cecília M.R. ; Leite, Joaquim ; Correia, Inês
• Date: 2023
• Persistent ID: http://hdl.handle.net/10198/28734
• Origin: Biblioteca Digital do IPB
• Subject(s): Integrated report; International integrated reporting council (IIRC); <IR> Framework; Sustainability reports; Portugal
• Document Type: Conference paper
• Language: English
• Contributor(s): Biblioteca Digital do IPB

Description

This study explores the motives for voluntary adoption and reasons for non-adoption of integrated reporting by Portuguese listed companies. For this purpose, a questionnaire survey was addressed to adopters and non-adopters of integrated reporting. The results reveal motivations for integrated reporting associated with external pressures and reporting trends of other companies. The cost of implementing this new reporting system seems to be the main reason why few companies do it yet. The preparation of sustainability information in accordance with internationally recognized frameworks seems to be the current priority of companies and an intermediate step between traditional financial reporting and integrated reporting.