Abstract:The article proposes improvements in the integrated report, based on gaps identified in the governance system of Brazilian state-owned companies, which impact on their perception of value for the results/performance of these companies. The Governance System's gaps were obtained using the bibliometric, critical incident technique, and a lexical/content analysis. These gaps were compared to the Integrated Reporting identifying convergences and divergences. The following gaps influence a negative perception of th… Show more
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