Overview

The economic crisis has made transparency a valuable asset for corporations and influenced the emergence of a ""green market"" for sustainability reporting. This phenomenon is addressed in this book, which focuses on the case of Integrated Reporting promoted by the International Integrated Reporting Council (IIRC). It provides for the integration of financial and non-financial data-social and environmental-in order to demonstrate how the organization creates value over time for its various stakeholders. Based on the perspective of Institutional Theory and New Economic Sociology, which explains the development of markets from social constructions, this research investigated the motivation of companies to adopt this voluntary practice and evaluated how the twelve Brazilian companies in the Integrated Reporting Pilot Program adhered to the governance guidelines proposed by the IIRC, a differentiating requirement because it directly influences decision-making. To this end, the organizational field and network were approached in an exploratory manner in order to understand how this practice influences the Sustainability agenda.

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