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Integrated information and the cost of capital

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  • García-Sánchez, Isabel-María
  • Noguera-Gámez, Ligia

Abstract

The growing requirements for corporate transparency have encouraged companies to report their performance to shareholders, investors and society in general from the economic, social and environmental points of view. However, many reports involve difficulties at the moment of analysing the information. To help minimize this problem, the integrated report has arisen. This document integrates all the financial, social and environmental information, jointly disclosing the key performance statistics.

Suggested Citation

  • García-Sánchez, Isabel-María & Noguera-Gámez, Ligia, 2017. "Integrated information and the cost of capital," International Business Review, Elsevier, vol. 26(5), pages 959-975.
    • Handle: RePEc:eee:iburev:v:26:y:2017:i:5:p:959-975
    DOI: 10.1016/j.ibusrev.2017.03.004
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