Search results for "Integrated Reporting"
showing 10 items of 14 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…
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…
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…
Integrated reporting: a new approach or a change of label?
2014
The aim of this paper is to provide insights into the early stage development of integrated reporting (IR). In particular, its purpose is to investigate whether it might represent a real new mode of corporate reporting or just a way to strengthen other financial and sustainability reports. The paper argues that connectivity of information is crucial to this distinction. Based on previous studies on corporate disclosure and on new research perspectives on IR, this paper shows the preliminary findings of a content analysis of the reports of a selected sample of companies. The first results that should be further researched highlight that more efforts need to be taken to shift IR from the trad…
Integrated Reporting, Connectivity, and Social Media
2016
Leading companies worldwide are increasingly concerned about stakeholders’ needs. They include sustainability initiatives regarding the environment and the community in their business strategy and adopt a new way of communication with stakeholders, that is, the Integrated Report (IR). This document should include in just one document the information traditionally provided in the annual report, the sustainability report, and the corporate governance report. This article presents the IR phenomenon and pays special attention to the key concept of “connectivity,” according to the International Integrated Reporting Council (IIRC). However, Internet and digital technologies have provided new chan…
Data quality of 5 years of central norovirus outbreak reporting in the European Network for food-borne viruses
2008
ABSTRACT Background The food-borne viruses in Europe (FBVE) network database was established in 1999 to monitor trends in outbreaks of gastroenteritisdue to noroviruses (NoVs), to identify major transmission routes of NoV infections within and between participating countries and to detectdiffuse international food-borne outbreaks.Methods We reviewed the total of 9430 NoVoutbreak reports from 13 countries with date of onset between 1 January 2002 and 1 January2007 for representativeness, completeness and timeliness against these objectives.Results Rates of reporting ranged from a yearly average of 1.8 in 2003 to 11.6 in 2006. Completeness of reporting of an agreed minimumdataset improved ove…
Explorando la divulgación de información integrada por universidades colombianas. Un análisis de páginas web basado en el marco del IIRC
2021
La información integrada se presenta como un fenómeno de reciente auge que permite a diversas organizaciones informar de una manera simplificada pero completa sobre su gestión respecto a diversos tipos de capitales. Aunque predominantemente se ha desarrollado en las empresas privadas, en el ámbito internacional viene reconociéndose que otro tipo de organizaciones como las universidades, divulgan esta información o cuentan con la necesidad y el potencial para ello. Este trabajo tiene como objetivo analizar en qué medida la información solicitada para construir un reporte integrado de acuerdo con los requerimientos del Marco Conceptual del IIRC, ya está revelada en internet por las universida…
Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study
2013
There is increasing interest in integrated reporting that includes the company's financial, governance, environmental, and social performance. For this reason, the main objective of this investigation is to study why companies are producing integrated reporting, paying special attention to the links with the assurance of the corporate social responsibility (CSR) report. Based on 7144 worldwide observations, this study identifies the determinants of integrated reporting through a logistic regression model. Our results point out that the likelihood of disclosing an integrated report is positively associated with having the CSR report assured, year, size and supplement industry. Next, we teste…
The Common Good Balance Sheet, an Adequate Tool to Capture Non-Financials?
2019
In relation to organizational performance measurement, there is a growing concern about the creation of value for people, society and the environment. The traditional corporate reporting does not adequately satisfy the information needs of stakeholders for assessing an organization&rsquo
La información no financiera en el sector público : alternativas, tendencias y oportunidades
2019
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citizen…