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The explanatory factors of risk disclosure in the integrated reports of listed entities in Brazil

2023-06-05Journal article Open access
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datacite.subject.sdg04:Educação de Qualidade
dc.contributor.authorMonteiro, Eveline
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorRodrigues, Maria Albertina
dc.date.accessioned2025-04-14T13:13:39Z
dc.date.available2025-04-14T13:13:39Z
dc.date.issued2023-06-05
dc.description.abstractThe gaps observed in entities’ traditional reports and accounts led to the emergence of the integrated report (IR), which includes several content elements, namely the component relating to risks and opportunities. Within this scope, the specific risks that may affect an organization’s capacity to create value are disclosed, among others, which is information of interest to the different stakeholders. This paper aims to identify the explanatory factors that influence the disclosure of risks in IRs. For this purpose, the IRs of entities listed on the Brazilian stock exchange for the year 2020 were assessed. The study was based on the explanatory theories of risk disclosure usually found in the literature, namely, the legitimacy, the agency, the signaling, and the upper echelon theories. Linear regression models were used with the disclosure rates of different types of risk as dependent variables. The size, profitability, indebtedness, independence, and gender diversity in the board of directors (BD), audit, and activity sector comprised the selected explanatory factors. Associations were found between some of the types of risks disclosed and the size of the entity, the existence of an audit, the independence of the BD, and the activity sector. The paper contributes to the literature about the explanatory factors of risk disclosure by exploring its analysis with different typologies and attributes, having the IR as a source of information, which is still little explored. The scientific contribution encompasses proposing a new risk analysis model in the IR. The innovative elements also comprise the classification of risks related to sustainable development (SD), including environmental, social, and governance (ESG) factors.por
dc.description.sponsorshipThe authors gratefully acknowledge financial support from Instituto Politécnico de Lisboa.
dc.identifier.citationAlbuquerque, F., Monteiro, E., & Rodrigues, M. A. B. (2023). The Explanatory Factors of Risk Disclosure in the Integrated Reports of Listed Entities in Brazil. Risks, 11(6), 108. https://doi.org/10.3390/risks11060108
dc.identifier.doi10.3390/risks11060108
dc.identifier.issn2227-9091
dc.identifier.urihttp://hdl.handle.net/10400.21/21823
dc.language.isoeng
dc.peerreviewedyes
dc.publisherMDPI AG
dc.relation.ispartofRisks
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectBrazil
dc.subjectDisclosure
dc.subjectExplanatory factors
dc.subjectIntegrated reporting
dc.subjectRisk
dc.titleThe explanatory factors of risk disclosure in the integrated reports of listed entities in Brazileng
dc.typejournal article
dspace.entity.typePublication
oaire.citation.issue6
oaire.citation.titleRisks
oaire.citation.volume11
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameAlbuquerque
person.familyNameRodrigues
person.givenNameFábio
person.givenNameMaria Albertina
person.identifier2083208
person.identifier.ciencia-id321C-4345-98A2
person.identifier.ciencia-id2A16-8A66-42BB
person.identifier.orcid0000-0001-8877-9634
person.identifier.orcid0000-0002-7858-5358
person.identifier.scopus-author-id57192316632
person.identifier.scopus-author-id57195320113
relation.isAuthorOfPublication26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublication0ea2d0a1-e5a0-4ba8-bcee-37459fffaa5f
relation.isAuthorOfPublication.latestForDiscovery26fb9500-7aa0-4e26-85d0-9dac4a581202

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