What is it about?
This paper shows a new use for integrated reporting: financial support for firms with high growth goals. In Colombia there is a group of firms that have been national leaders for more than ten years and these are growing in favor of other countries in Latin America. These firms are using the integrated reporting as a mechanism to finance their ambitious growth targets.
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Why is it important?
This is a pioneering work of integrated reporting in Latin American firms. The paper makes contributions in three fields: integrated reporting, Multilatinas and growth of the firm.
Perspectives
The IR framework has multiple advantages, but it has to improve to acquire the business institutionalization that GRI has already achieved in Latin America.
Hugo A Macias
Universidad de Medellin
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This page is a summary of: Integrated reporting as a strategy for firm growth: multiple case study in Colombia, October 2017, Emerald,
DOI: 10.1108/medar-11-2016-0099.
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