Search results for " Integrated reporting"

showing 4 items of 4 documents

El concepto de informe integrado como innovación en reporting corporativo

2016

ResumenLa información integrada (o informe integrado [IR]) es una de las innovaciones más recientes dentro de la corriente relacionada con informes de sostenibilidad e información no financiera en el mundo. Aunque algunas compañías comenzaron prácticas de IR en la década del 2000 (Eccles y Krzus, 2010), la presentación de informes integrados ha sido reconocida solo desde 2010, como la mejor manera de obtener un panorama completo del valor de las empresas, superando las limitaciones de los informes tradicionales (Eccles y Krzus, 2010; Jensen y Berg, 2012; Abeysekera, 2013).Nuestra investigación tiene como objetivo analizar esta innovadora corriente de presentación de informes. Para ello, pri…

Economics and EconometricsEl Marco Internacional para la Información IntegradaM40The International Integrated Reporting FrameworkFinancial and non-financial informationInformación financiera y no financieraManagement of Technology and Innovationlcsh:AZ20-9990502 economics and businessddc:650lcsh:Social sciences (General)Business and International ManagementInternational Integrated Reporting Council pilot programmeMarketingM14Philosophy05 social sciencesInformación integradaPrimeras prácticas de información integrada050201 accountinglcsh:History of scholarship and learning. The humanitiesEl programa piloto del International Integrated Reporting CouncilReportingFirst integrated reporting practiceslcsh:H1-99Integrated reportingHumanities050203 business & management
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Flows of information and meaning: a vocabulary approach to integrated thinking and reporting

2020

PurposeIntegrated reporting (IR) is increasingly becoming a practice useful not only for accountability but also for managerial purposes because of its potential role as a signifying practice for integrated thinking (IT). In this perspective, this paper aims to explore which of the objects that are represented in integrated reports provide materiality and common understanding to the concept of IT for its effective implementation within organizations.Design/methodology/approachThis paper is based on a vocabulary approach for interpreting the texts of integrated reports as systems of words that are able to provide meaning for a common understanding of the concept of IT. In particular, by focu…

VocabularyIntegrated thinkingComputer scienceProcess (engineering)media_common.quotation_subjectEconomics Econometrics and Finance (miscellaneous)AccountingSettore SECS-P/07 - Economia AziendaleAccounting0502 economics and businessTextual analysisMeaning (existential)Integrative thinkingmedia_commonStructure (mathematical logic)Materiality (auditing)Network text analysisbusiness.industry05 social sciences050201 accountingIntegrated reportingData scienceVocabulariesAccountabilityIntegrated reportingbusinessVocabularies Textual analysis Integrated reporting Integrated thinking Network text analysis050203 business & managementMeditari Accountancy Research
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Approaching risk management from a new integrated perspective

2013

In recent years, risk management has acquired increasing relevance within the organizational realm. Although the Integrated Reporting Framework includes ‘risk’ as one of the content elements of the Integrated Report, its main purpose does not specifically relate to risk management. Drawing on the evolving academic debate, this chapter aims to provide an overview of the different approaches to risk management and to highlight the need for a broader and integrated perspective. The chapter ends by highlighting the potential contribution of this perspective to the Integrated Reporting Framework.

business.industryCorporate governancePerspective (graphical)RealmRisk societyRelevance (information retrieval)Engineering ethicsSociologyRisk integrated reportingIntegrated reportingbusinessRisk management
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Evolución de la información integrada en el mundo: análisis de sus primeras etapas de formulación

2017

La Información Integrada (IR), ha sido planteada como la concreción de toda la información de las organizaciones en un único documento, el cual debe ser preparado desde una perspectiva de sostenibilidad, y cuyo objetivo debe orientarse a informar acerca de la creación de valor por parte de las organizaciones (Eccles & Krzus, 2010). El objetivo de la IR es cubrir las crecientes demandas de transparencia e inclusión, por parte de todos los stakeholders de las organizaciones. Bajo el concepto de IR, se propone que los contenidos antes desplegados en distintos informes corporativos, ahora, no sólo se presenten juntos, sino que además sean pensados y producidos de manera integrada (Jensen & Berg…

international integrated reporting council (iirc)reportingdebido procesoinformación integradacomment letterslobbyingconectividadinternational integrated reporting frameworkexpert knowledgeniveles de divulgación de información integradainformación no financieraprograma piloto del IIRCcontabilidad
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