Integrated Report: a comparative analysis between Brazilian and European companies from the Institutional Theory perspective

This research aims to compose a manifestation of institutional isomorphism, it is not a normative, mimetic and / or coercive ambit over a corporate model of communication or Integrated Report (IR). Based on an approach to Institutional Theory, a qualitative approach was pursued, supported by a daring methodology in a documentary data queue, through printed data from Integrated Stories disseminated by Brazilian and European companies that will be a pilot project of IIRC. The results show that a manifestation of isomorphism is achieved through three different aspects - coercive, mimetic and normative, both nonorganizational level and non-level field. In general scope, both Brazilian and European companies have a very close relationship with the State, as well as an imprecise approach to organizational goals, in their majority. Comparatively, or isomorphism is also revealed through the cultural aspects of the modern world, where they are transacted by means of rituals and regimes, structures and processes are discussed and predispositions for the formalization of this model of corporate report. It was also observed that the diffusion and adherence to IR has been prepared especially as the search for social legitimacy rather than an increase in organizational efficiency, that is, it encompasses another redemption of the image and reputation of companies for society and Confidence of their investors.