Reportes financieros integrados, un enfoque de pensamiento holístico: propuesta teórica, como mecanismo para gestión del riesgo y la incertudumbre en las organizaciones
DOI:
https://doi.org/10.29105/vtga4.1-822Keywords:
Reportes financieros integrados, contabilidad ambiental, riesgoAbstract
The integrated report (IR) is an innovative trend in the disclosure of sustainability reports, to disseminate financial and non-financial data produced by companies, although these practices have begun since the 2000s, these efforts have been recognized since the 2010 Eccles and Krzus (2014), Jensen and Berg, 2012; These practices tend to show a more complete scenario of value of the companies, which allows to manage their risks, that the basic financial results require complements, with financial information that identifies the social and environmental externalities to which the organization is exposed, originating to comprehensive financial reports with a systemic or holistic thinking that allows them to manage risk. A deep and analytical documentary review of the techniques and studies on the subject that is still incipient was carried out, as the main findings were identified elements that justify the adoption of this type of reports and that require regulations, as well as public policies on the part of national and international organizations in accounting, finance and auditing matters. The work is divided into 3 sections: 1.- introduction, 2.-background of the integrated financial reports, recent studies, perspectives, results and 3.-conclusions.
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