What is it about?
This paper sheds some light on the first steps related to integrated reporting (IR), both as a practice among pioneering organizations, and as a product of previous models of corporate report. We state that IR is the result of a network made up by organizations, investors, professionals, other policy makers and standard setters who support the work of the the International Integrated Reporting Council (IIRC) since its inception and have contributed to the release of its international framework.
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Why is it important?
This paper presents to the Spanish-speaking audience three key aspects for the development of the Integrated Reporting concept: (1) pioneering reporting practices among the IIRC pilot programme members, (2) the initiatives and background concepts behind the International Integrated Reporting Framework (IIRF), and (3) the due process followed by the IIRC in order to gain traction and achieve global adoption of IR among companies.
Perspectives
Since most work on integrated reporting have been published in English, this article allows to the Spanish-speaking audience, bone up on key issues related to integrated reporting, which is the latest trend in corporate reporting.
Assistant Professor Yaismir A Rivera-Arrubla
Universidad del Valle
Read the Original
This page is a summary of: El concepto de informe integrado como innovación en reporting corporativo, Journal of Innovation & Knowledge, September 2016, Elsevier,
DOI: 10.1016/j.jik.2016.01.016.
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