Integrated Reporting in Small and Medium-Sized Enterprises: Corporate Communication as an Advertising Strategy
DOI:
https://doi.org/10.70678/rpad.v1i1.864Keywords:
Integrated Reporting; Strategy; Publicity; Corporate Communication.Abstract
The purpose of this article was to address the adoption of integrated reporting in small and medium-sized companies as a business strategy in the light of the advertising advocated by Lasswell (1948). In addition to being the creator of a formula in communication, he theorized about the structure and functions in society, whose soul is the communication of contemporary businesses. Environment in which the integrated report develops gradually. The research methodology used had a qualitative approach, with the application of bibliographic research developed under the author's point of view. The research was designed by a contemporary publication to analyze the evolution of the culture of implementing integrated reporting. In addition,
it was intended to contribute socially, disseminating the culture of this important emblematic report, especially for accounting and administration professionals, about the relevance of the application of this instrument that has been gaining global prominence for connecting financial reports and sustainability in hybrid format.
References
Abeysekera, I. (2013). A template for integrated reporting. Journal of Intellectual Capital. American Institute of Certified Public Accountants (AICPA). Enhanced Business Reporting consortium. Recuperado em 28 de fevereiro de 2020 de: https://www.aicpa.org/
Bernardi, C., & Stark, A. W. (2018). Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts. The British Accounting Review, 50(1), 16-31.
Bezuidenhout, H. (2007). Trade patterns and foreign direct investment in the Southern African development community (Doctoral dissertation, North-West University, Potchefstroom Campus).
Casonato, F., Farneti, F., & Dumay, J. (2019). Social capital and integrated reporting: Losing legitimacy when reporting talk is not supported by actions. Journal of Intellectual Capital, 20(3).
Chaidali, P. P., & Jones, M. J. (2017). It’sa matter of trust: Exploring the perceptions of Integrated Reporting preparers. Critical Perspectives on Accounting, 48, 1-20.
Deegan, C. (2002). The legitimising effect of social and environmental disclosures–a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311.
Global Reporting Initiative (GRI). Recuperado em 29 de fevereiro de 2020 de: https://www.globalreporting.org/information/about-gri/Pages/default.aspx
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting. Accounting, Auditing & Accountability Journal.
Krasodomska, J. (2020). Zintegrowana sprawozdawczość spółek w 2020 roku. Zeszyty Teoretyczne Rachunkowości, (66), 101-110.
International Integrated Reporting Council. (2013) Recuperado em 28 de fevereiro de 2020 de: http://integratedreporting.org/.../iirc-ppYearbook-2013.
International Integrated Reporting Council. (2013) Framework. Recuperado em 28 de fevereiro de 2020 de: http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-the-international-IR-framework-Portugese-final-1.pdf.
Lakatos, E. M., & de Andrade Marconi, M. (2014). Methodology of scientific work: basic procedures, bibliographic research, project and report, publications and scientific works.
Lasswell, H. D. (1948). The structure and function of communication in society. The communication of ideas, 37(1), 136-139.
Marrone, A., & Oliva, L. (2020). The Level of Integrated Reporting Alignment with the IIRC Framework: Evidence from South Africa. International Journal of Business and Management, 15(1).
Martanti, B. S., Hermanto, D. A., Noviyanti, E., & Andriany, W. R. (2020). Integrated Reporting and Investment: How are They Related?. The Winners, 21(1).
Morsing, M., & Schultz, M. (2006). Corporate social responsibility communication: stakeholder information, response and involvement strategies. Business ethics: A European review, 15(4), 323-338.
Paternostro, S. (2020). Integrated Reporting and Social Disclosure: True Love or Forced Marriage? A Multidimensional Analysis of a Contested Concept. In Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues. Emerald Publishing Limited.
Rasquinha, P., & Ghosh, D. S. (2020). Present Status of Integrated Reporting In India: An Analytical Study. Our Heritage, 68(8), 114-133.
Razumov, E. (2020). Globalization as a socio-environmental equilibrium: applying Luhmanns theory to Integrated Reporting. In SHS Web of Conferences (Vol. 74, p. 01028). EDP Sciences.
Schedler, A., Diamond, L. J., & Plattner, M. F. (Eds.). (1999). The self-restraining state: power and accountability in new democracies. Lynne Rienner Publishers.
Solomon, J., & Maroun, W. (2012). Integrated reporting: the influence of King III on social, ethical and environmental reporting.
Zavatieri, I. M. (2016). Integrated Reporting: a study of structures for disclosing human capital in bank reports.
Zavatieri, I. M. (2020). Integrated Reporting: behavioral change and the disclosure of the new corporate communication-human capital.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Journal of Management of Pernambuco
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
