Exportar Publicação

Lopes, A.I. & Braz, M.J. (2020). Integrated reports and board's diversity: An international perspective. In Inna Paiva; Luísa Cagica Carvalho (Ed.), Conceptual and theoretical approaches to corporate social responsibility, entrepreneurial orientation, and financial performance. (pp. 152-170). Hershey: IGI Global.

A. I. Lopes and M. J. Braz,  "Integrated reports and board's diversity: An international perspective", in Conceptual and theoretical approaches to corporate social responsibility, entrepreneurial orientation, and financial performance, Inna Paiva; Luísa Cagica Carvalho, Ed., Hershey, IGI Global, 2020, pp. 152-170

@incollection{lopes2020_1734883451442,
	author = "Lopes, A.I. and Braz, M.J.",
	title = "Integrated reports and board's diversity: An international perspective",
	chapter = "",
	booktitle = "Conceptual and theoretical approaches to corporate social responsibility, entrepreneurial orientation, and financial performance",
	year = "2020",
	volume = "",
	series = "",
	edition = "",
	pages = "152-152",
	publisher = "IGI Global",
	address = "Hershey",
	url = "https://www.igi-global.com/book/conceptual-theoretical-approaches-corporate-social/235695"
}

TY  - CHAP
TI  - Integrated reports and board's diversity: An international perspective
T2  - Conceptual and theoretical approaches to corporate social responsibility, entrepreneurial orientation, and financial performance
AU  - Lopes, A.I.
AU  - Braz, M.J.
PY  - 2020
SP  - 152-170
DO  - 10.4018/978-1-7998-2128-1.ch008
CY  - Hershey
UR  - https://www.igi-global.com/book/conceptual-theoretical-approaches-corporate-social/235695
AB  - Organizations currently must report to a broader audience, capturing the attention of several categories
of stakeholders, who want to know why, where, and how companies create and add value, and how they
deal with responsibility and sustainability issues, contributing to the emerging of integrated reporting
(IR). IR is as an innovation in promoting a holistic and integrated vision of the business, where the
Board of Directors must play an important role. This chapter covers diversity of directors seated on
the board of integrated reporters, comparing two groups: those who are IR references and those that
are IR regular reporters. The results show that organizations with larger boards, higher proportions of
non-executive directors, and a higher proportion of women on the board have an higher probability of
preparing IR reference reports, while the duality role of CEO inverts the probability, and no relationship is found with board experience.
ER  -