Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the voluntary adoption of integrated reporting and the reporting practices up to the production of an integrated report. To this end, an analytical framework based on the Diffusion of Innovation Theory was developed and applied to data collected from a survey and corporate reports from both “adopters” and “non-adopters”. The evidence collected suggests that the adoption of integrated reporting may be driven by the perception of a relative advantage over traditional reporting in terms of providing more relevant information to capital providers, particularly banks. The publication of an integrated report appears to be the result of a process of incremental improvements in the practice of disclosure and assurance of non-financial information, so that the previous experience with sustainability reporting is also an important driver for voluntary integrated reporting. Finally, companies may be differently prepared for transition to integrated reporting and, therefore, have different perceptions of its cost and complexity, which may act as a barrier.

The aim of the present study was to understand, in Portugal, relationships between the Chief Executive Officer (CEO) and the organizational performance, on the one hand, and relationships between the shareholder value creation and the CEO total compensation, on the other hand. This research is divided into two parts. The first part was examined whether organizational performance based on accounting measures influences organizational performance based on market measures and whether organizational performance based on accounting measures and market measures influences the CEO total compensation. The second part of the study analyses whether organizational performance, based on accounting measures and market measures, and the CEO total compensation influence the shareholder value creation. This research was based on agency theory assumptions in order to build the analysis model. The sample was composed of companies listed on Euronext Lisbon. The data analysis was performed using the structural equation modelling method. The results showed that organizational performance based on accounting measures influences organizational performance based on market measures, the CEO total compensation and the shareholder value creation.<p> </p>

The purpose of this research is to verify interdependencies among service innovation, structural autonomy, performance measurement systems, and organizational outcomes in a new organizational context. The relationships between these variables that structure organizational design have been studied for several decades, but it is necessary to verify the validity of those interdependencies in new geographical contexts and periods. Contingency theory was the selected framework because it argues how different scenarios can justify different organizational solutions and is appropriate in the predominant quantitative research. For data collection, surveys were sent to 526 executive heads of all Portuguese public secondary schools, obtaining 154 valid responses. Data processing was carried out using descriptive analysis, Spearman correlation, and structural equation analysis. The results reinforce previous literature, proving the influence of structural autonomy, not only on pedagogical management performance but also on resource management performance within a specific context explored for the first time in the Portuguese public sector. However, the interdependence of these variables in relation to pedagogical innovation strategy and organizational outcomes of effectiveness and efficiency was not verified in this particular setting, corroborating the basic foundations of contingency theory.

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