Sensemaking of Financial Institution Actors in the Adoption and Elaboration of Integrated Reporting

Sensemaking of Financial Institution Actors in the Adoption and Elaboration of Integrated Reporting

Originality/value--The study contributes to the discussion of the adoption of Integrated Reporting at the enterprise studied, at the Brazilian Commission for the Follow-up oflntegrated Reporting, at the International Integrated Reporting Council, at Brazilian consultancy firms, and among users of th...

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Veröffentlicht in:Revista brasileira de gestão de negócios 2020-07, Vol.22 (3), p.628-646
Hauptverfasser: Sanches, Simone Leticia Raimundini, Favato, Kelli Juliane, Slewinski, Evelise, Neumann, Marguit
Format: Artikel
Sprache:eng ; por
Schlagworte:
Actors
bank
Banking industry
brazil
Business models
Case studies
Consulting services
Content analysis
Corporate culture
Financial institutions
Financial reporting
Integrated approach
integrated reporting
integrated thinking
International organizations
Interviews
MANAGEMENT
Organizational change
sensemaking
Value creation
Working groups
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Beschreibung
Zusammenfassung:Originality/value--The study contributes to the discussion of the adoption of Integrated Reporting at the enterprise studied, at the Brazilian Commission for the Follow-up oflntegrated Reporting, at the International Integrated Reporting Council, at Brazilian consultancy firms, and among users of the report. The study also contributes to the literature relating to this theme.
ISSN:1806-4892
1983-0807
1983-0807
DOI:10.7819/rbgn.v22i3.4067