Value‐added reporting as a tool for sustainability: a Latin American experience

Luis Perera Aldama, Adrián Zicari
  • Corporate Governance, August 2012, Emerald
  • DOI: 10.1108/14720701211267829

Value Added Statements: the basic and needed tool for integrated reporting

What is it about?

The paper illustrates how value-added statements (which are based on conventional financial accounting) can provide relevant information for CSR accountability. The variety of experiences shown (different industries and diverse company ownership in separate countries) may suggest the wide potential of this reporting model

Why is it important?

The purpose of this paper is to present a collection of ongoing experiences with a value-added reporting model in Latin America, posting its pertinence with regards to CSR accountability.


Mr Luis Perera

The paper aims to position value distribution and its accountability as relevant issues in CSR, particularly for developing countries. In addition, such an intuitive model might more easily reach the general public, something that rarely happens with conventional CSR reporting models

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The following have contributed to this page: Mr Luis Perera

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