CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

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Vol. 17 (2019): CAPIC REVIEW
Investigation

Corporate governance and its disclosure through the Integrated Report: MASISA Case

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  • José Navarrete Oyarce,
  • José Luis Gallizo
José Navarrete Oyarce
Universidad Andres Bello
José Luis Gallizo
Universidad de Lleida
Bio
DOI: https://doi.org/10.35928/cr.vol17.2019.55
Categories

Published 2019-11-29

Keywords

  • Integrated Reporting,
  • Corporate Governance,
  • Disclosures,
  • Non-financial Report

How to Cite

Navarrete Oyarce, J., & Gallizo, J. L. (2019). Corporate governance and its disclosure through the Integrated Report: MASISA Case. CAPIC REVIEW, 17, 1–11. https://doi.org/10.35928/cr.vol17.2019.55
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Abstract

The purpose of this article is to analyse the disclosure on aspects of Corporate Governance through the Integrated Reporting, based on the requirements of the International Framework for Integrated Reporting. The Integrated Reporting has become a strong global trend in the field of Reporting.
To this end, a case study was carried out in the Report issued by the company MASISA, given that this organization was the first chilean company to issue the report and one of the first worldwide. A qualitative analysis, content analysis, was carried out for the Report issued in 2018.
The analysis showed a medium compliance with disclosure requirements, given that there was evidence of five out of eight aspects of information. The existence of interconnection between the disclosures was also determined, in line with previous research.
It is noteworthy that there are three aspects that are not mentioned.
The results also suggest the use of the Report as a mechanism to show only positive aspects of the organization. This opens up a variety of options for future research, such as expanding to other companies or reviewing the internal impact of the issuance of the Report.

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