Albuquerque, Fábio de; Monteiro, Eveline; Albertina, Maria - In: Risks : open access journal 11 (2023) 6, pp. 1-28
The gaps observed in entities' traditional reports and accounts led to the emergence of the integrated report (IR), which includes several content elements, namely the component relating to risks and opportunities. Within this scope, the specific risks that may affect an organization's capacity...