Português
THE RELATIONSHIP BETWEEN BOARD’S DIVERSITY AND THE REPUTATION OF INTEGRATED REPORTS
Event Title
XVIII Encontro Internacional AECA
Year (definitive publication)
2018
Language
English
Country
Portugal
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Abstract
The integrated reporting arises as an answer to the insufficiency of traditional financial
report and the emergent need to disclose non-financial information to stakeholders,
and it is proposed by the International Integrated Reporting Council. Given the
influence of corporate governance on corporate disclosure and the key role of the
companies’ board of directors in managing the disclosure of a wide range of
information, the present study aims to analyze how some corporate governance
characteristics may influence the reputation of integrated reports, distinguishing
between reference reports and regular reports. The sample of this study
comprises 374 reporters extracted from the IIRC Examples Database. The results
show that the size and the experience of the board of directors does not influence the
reputation of the integrated reports. In turn, the independence of the board and gender
diversity influence positively the reputation of integrated reports, while role duality
seems to influence negatively.
Acknowledgements
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Keywords
Integrated reporting,IIRC database,Boards,Board diversity
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