INTEGRATED REPORTS AND LEGITIMACY THEORY
DOI:
https://doi.org/10.19083/rgm.v4i2.1139Keywords:
Integrated Report, legitimacy theory, sustainability, stakeholdersAbstract
The author explains the evolution of what a report has inside until it became into an Integrated Report, in response to the need of legitimacy of the companies. The International Integrated Report Council (IIRC), created in 2010, proposed a referential frame for identifying the information to be included in an Integrated Report in order to assess the capacity of an organization to create value and to obtain “organizational legitimacy”.Downloads
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Published
2020-02-03
How to Cite
Herz, J. M. . (2020). INTEGRATED REPORTS AND LEGITIMACY THEORY. Review of Global Management, 4(2), 18–19. https://doi.org/10.19083/rgm.v4i2.1139
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Ensayos cortos
