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

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Author(s): Angélica Violeta Chiau (University of Minho, Portugal)and Graça Azevedo (Higher Institute of Accounting and Administration, University of Aveiro, Portugal)
Copyright: 2020
Pages: 13
Source title: Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance
Source Author(s)/Editor(s): Inna Sousa Paiva (Business Research Unit, Instituto Universitário de Lisboa, Portugal)and Luísa Cagica Carvalho (Polytechnic Institute of Setubal, Portugal & CEFAGE, University of Évora, Portugal)
DOI: 10.4018/978-1-7998-2128-1.ch011

Keywords: Business & Management / Business Science Reference / Corporate Social Responsibility / Entrepreneurship

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

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