Integration of financial and socio-environmental information: an analysis on Natura's integrated reporting according to basic principles established by the international framework

Autor:	Marguit Neumann, Juliane Campoe Correa, Beatriz Negrelli da Silva
Rok vydání:	2017
Předmět:	Value (ethics) Finance Presentation Value creation business.industry media_common.quotation_subject Corporate governance Sustainability Socio environmental Business Integrated reporting Concreteness media_common
Zdroj:	Latin American J. of Management for Sustainable Development. 3:196
ISSN:	2052-0344 2052-0336
DOI:	10.1504/lajmsd.2017.10009755
Popis:	This paper aims at identifying the way Natura has been presenting its integrated reporting regarding the basic principles established by Framework 1.0. Natura is a Brazilian company, which acts in the perfume area and cosmetics; and it is part of the IIRC pilot programme. Through a bibliographic and analytical content of Natura's IR 2013, a descriptive and qualitative diagnosis regarding the basic principles highlighted by the company was done. The results have shown that Natura is meeting the basic principles defined by IIRC framework, in an integrated and dynamic form, considering its strategies, risks, governance and value creation over time. The Natura's IR integrates financial and non-financial information in the social, environmental and economic areas as well as the presentation of concreteness when approaching elements that influence its capacity of creating value. It is concluded that it is possible to align economic-financial performance with sustainable actions.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3aea355a5cc1329b7b9ce84e7477954e https://doi.org/10.1504/lajmsd.2017.10009755 Zobrazit plný text záznamu