An Exploratory Study About Corporate Governance and Integrated Reporting in the Mozambican Context: What Mozambique Has Done in Corporate Governance

An Exploratory Study About Corporate Governance and Integrated Reporting in the Mozambican Context: What Mozambique Has Done in Corporate Governance

Angélica Violeta Chiau (University of Minho, Portugal) and Graça Azevedo (Higher Institute of Accounting and Administration, University of Aveiro, Portugal)
DOI: 10.4018/978-1-7998-2128-1.ch011

Abstract

This article gives an overview of corporate governance in Mozambique. The mandatory disclosure of sustainability information leads to an increase in the social responsibility of managers. In this sense, the measure can possibly improve the ethical behaviour of the companies, while at the same time allowing for the reduction of the levels of corruption. The reputation in the business world creates a good image and can be transmitted in a reduction of risks to shareholders, and attraction of investments. This work contributes to the literature, and a greater understanding of sustainability in developing countries, particularly in Mozambique.
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Literature Review

The revision of the literature aims to make a survey and its synthesis of the scientific production of the thematic area. Thus, the mechanisms of corporate governance and the integrated reporting that contribute to the sustainability of companies will be described. We begin by discussing the importance of corporate governance and the integrated reporting.

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