Integrated reports in companies

Abstract

Corporations have evolved in the way they generate and communicate value creation. In the past, the focus was placed on the economic-financial performance. However, new trends such as sustainability have given birth to a new comprehensive conception of how an organization
creates, destroys or preserves value and how it communicates it.
Considering that financial accounting becomes necessary, but it is not enough to capture the value of a company, the accounting discipline has designed new management communication tools, such as the Social Balance. In this context, the Integrated Report emerges as a means of
global communication for the generation of value.
The objective of this work is to carry out a comparative analysis on a sample of published integrated reports, in order to detect similarities, diferences and opportunities for improvement, to other a proposal that helps its implementation.