An Integrated Reporting Improvements Proposal Based on Gaps in Governance Systems from State Companies in Brazil
The article proposes improvements in the integrated report, based on gaps identified in the governance system of Brazilian state-owned companies, which impact on their perception of value for the results/performance of these companies. The Governance System’s gaps were obtained using the bibliometri...
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| Format: | Article |
| Language: | English |
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FUCAPE Business School
2023-01-01
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| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123075670001 |
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| _version_ | 1825207246961770496 |
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| author | Gustavo Guimaraes Marchisotti Jose Rodrigues de Farias Sergio Luiz Braga França Rodrigo Gris Souza |
| author_facet | Gustavo Guimaraes Marchisotti Jose Rodrigues de Farias Sergio Luiz Braga França Rodrigo Gris Souza |
| author_sort | Gustavo Guimaraes Marchisotti |
| collection | DOAJ |
| description | The article proposes improvements in the integrated report, based on gaps identified in the governance system of Brazilian state-owned companies, which impact on their perception of value for the results/performance of these companies. The Governance System’s gaps were obtained using the bibliometric, critical incident technique, and a lexical/content analysis. These gaps were compared to the Integrated Reporting identifying convergences and divergences. The following gaps influence a negative perception of the Governance System’s ability to add value: inadequate people management, lack of results/performance orientation, harmful political influence, ineffective project management; misalignment with organizational culture; bureaucratization and complexity of processes; flaws in the organizational structure; unbalanced controls; and lack of cooperation and partnerships. The Integrated Reporting method could work more appropriately on the following variables, so that stakeholder perception is as close as possible to the real thing: Unbalanced controls, GS not focused on results, Inadequate People Management and Bureaucratic and Complex Processes, Harmful Political Influence, Conflicts in Partnerships/Cooperation, and Project Governance. |
| format | Article |
| id | doaj-art-3297986b95db4cba8eaa841dcd6f5818 |
| institution | Kabale University |
| issn | 1807-734X |
| language | English |
| publishDate | 2023-01-01 |
| publisher | FUCAPE Business School |
| record_format | Article |
| series | BBR: Brazilian Business Review |
| spelling | doaj-art-3297986b95db4cba8eaa841dcd6f58182025-02-06T23:39:34ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2023-01-0120436238010.15728/bbr.2022.1194.enAn Integrated Reporting Improvements Proposal Based on Gaps in Governance Systems from State Companies in BrazilGustavo Guimaraes MarchisottiJose Rodrigues de FariasSergio Luiz Braga FrançaRodrigo Gris SouzaThe article proposes improvements in the integrated report, based on gaps identified in the governance system of Brazilian state-owned companies, which impact on their perception of value for the results/performance of these companies. The Governance System’s gaps were obtained using the bibliometric, critical incident technique, and a lexical/content analysis. These gaps were compared to the Integrated Reporting identifying convergences and divergences. The following gaps influence a negative perception of the Governance System’s ability to add value: inadequate people management, lack of results/performance orientation, harmful political influence, ineffective project management; misalignment with organizational culture; bureaucratization and complexity of processes; flaws in the organizational structure; unbalanced controls; and lack of cooperation and partnerships. The Integrated Reporting method could work more appropriately on the following variables, so that stakeholder perception is as close as possible to the real thing: Unbalanced controls, GS not focused on results, Inadequate People Management and Bureaucratic and Complex Processes, Harmful Political Influence, Conflicts in Partnerships/Cooperation, and Project Governance.http://www.redalyc.org/articulo.oa?id=123075670001governance systemintegrated reportingpublic organizationsvalue perception |
| spellingShingle | Gustavo Guimaraes Marchisotti Jose Rodrigues de Farias Sergio Luiz Braga França Rodrigo Gris Souza An Integrated Reporting Improvements Proposal Based on Gaps in Governance Systems from State Companies in Brazil BBR: Brazilian Business Review governance system integrated reporting public organizations value perception |
| title | An Integrated Reporting Improvements Proposal Based on Gaps in Governance Systems from State Companies in Brazil |
| title_full | An Integrated Reporting Improvements Proposal Based on Gaps in Governance Systems from State Companies in Brazil |
| title_fullStr | An Integrated Reporting Improvements Proposal Based on Gaps in Governance Systems from State Companies in Brazil |
| title_full_unstemmed | An Integrated Reporting Improvements Proposal Based on Gaps in Governance Systems from State Companies in Brazil |
| title_short | An Integrated Reporting Improvements Proposal Based on Gaps in Governance Systems from State Companies in Brazil |
| title_sort | integrated reporting improvements proposal based on gaps in governance systems from state companies in brazil |
| topic | governance system integrated reporting public organizations value perception |
| url | http://www.redalyc.org/articulo.oa?id=123075670001 |
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