TRANSPARENCY INDEX OF THE INTEGRATED REPORT FOR FEDERAL EDUCATIONAL INSTITUTIONS

Abstract

The objective of this manuscript is to propose a transparency score for the Integrated Reports (IR) published annually by Federal Educational Institutions (IFES) (Federal Universities and Institutes). The approach of the proposed index to assess the transparency of the IR is based on the use of new technologies, focusing on the perspective of the information user, and is composed of aspects of the format of the IR and technological tools. The methodological procedures consist of a systematic review of the literature based on articles. The results indicate that there is still a long way to go for the IFES that disclose the IR to move from formal disclosure to substantial disclosure, and thus the IR ceases to be prepared with technical language, jargon, and complicated terms, to facilitate its understanding by its readers.