https://socictopen.socict.org/files/original/a6325ebd069677e752dcc1df32f6c4a0.pdf caff5cb8bfeed50b3280b0f9c9242676 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports Creator An entity primarily responsible for making the resource Isabel-María García-Sánchez, Nicola Raimo, Arcangelo Marrone, Filippo Vitolla Description An account of the resource The crisis connected to the spread of the COVID-19 pandemic represents an epochal event destined to generate strong economic and social consequences. The impact of the pandemic on business activities and business models also entails rethinking reporting practices. The pandemic has, in fact, created an enormous need for investors and stakeholders in general for future-oriented information relating to the impacts of this event on organizations. Integrated reporting is an ideal tool to provide information related to the effects of the pandemic and provide a holistic view of the future prospects of organizations. This study, using legitimacy theory and based on a two-step methodology, highlighted a series of information that companies will need to have to include in integrated reports to maintain and defend legitimacy. The results provide a double perspective: the first based on content elements and the second based on capitals. The results represent an important guideline for companies for the preparation of future integrated reports. Date A point or period of time associated with an event in the lifecycle of the resource 2020 Subject The topic of the resource covid-19, Disclosure, integrated reporting, legitimacy theory Identifier An unambiguous reference to the resource within a given context 10.3390/su12187605 Source A related resource from which the described resource is derived Biotemas Publisher An entity responsible for making the resource available Universidade Federal de Santa Catarina Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Environmental effects of industries and plants, Renewable energy sources, Environmental sciences