Carmo, Cecília; Correia, Inês; Leite, Joaquim; … - In: Administrative Sciences : open access journal 13 (2023) 6, pp. 1-20
Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the...
