An Exploratory Study About Corporate Governance and Integrated Reporting in the Mozambican Context

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.