The main objective of this study is to develop a proposal for a model based on multiple capitals to evaluate integrated corporate performance. The study is unique in that it adds a new dimension to the capitals defined in the International Integrated Reporting Framework by adding governance...

Although it is an accepted methodology to exclude financial companies from any comparative financial analysis of a sample of companies when performance is being analyzed, and this exclusion is due to the different financial structure of such organization, it seems to have also become standard...