@article{marçal_neumann_sanches_2022,  title={Integrated Reporting and Value Creation: the Semantics of the Fundamental Concept of Integrated Reporting},  volume={29},  ISSN={1984-9230},  url={https://doi.org/10.1590/1984-92302022v29n0021EN},  DOI={10.1590/1984-92302022v29n0021EN},  number={102},  journal={Organizações & Sociedade},  publisher={Escola de Administração da Universidade Federal da Bahia},  author={Marçal, Amanda dos Santos Veiga and Neumann, Marguit and Sanches, Simone Letícia Raimundini},  year={2022},  month={Jul},  pages={449–480} }