COMPANIES THAT ISSUE INTEGRATED REPORTING IN THE NOVO MERCADO

COMPARISON BETWEEN BOARD STRUCTURE, PROFITABILITY AND LIQUIDITY

Abstract

The study compares, using secondary data, the board of directors’ structure of companies that issue integrated reporting within the Novo Mercado segment of B3 and those that do so outside that segment, analyzing profitability and liquidity. The methodology involves analyses based on secondary sources, including companies' financial information and data on the number of board members and gender distribution, obtained from investor relations disclosures and the Economatica software. Based on the collected and analyzed data, among the 18 companies practicing integrated reporting, 66.67% are listed on the Novo Mercado of B3, indicating a directly proportional relationship between issuing integrated reports and being listed on the Novo Mercado. The relevance of this study is grounded in the IIRC, which represents a global agreement among regulators, investors, standard setters, accounting professionals, companies and NGOs, reflecting a shared understanding that communicating value creation is the future of corporate reporting. This article’s contributions address and discuss issues that contextualize corporate governance and the way these companies present their results, which is important for society by ensuring transparency of disclosed information.