¿Responden las empresas industriales a los principios orientadores del marco de Reporting Integrado? Un estudio preliminar sobre las primeras empresas adheridas a la iniciativa

Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative

Palabras clave: Transparency, Integrated Reporting, Guiding principles, Sustainability

Resumen

La crisis actual presiona a las empresas para que sean más transparentes acerca de su modelo de negocio, su propuesta de valor y sus riesgos e impactos futuros con un enfoque de corto, medio y largo plazo.Para atender esta necesidad de transparencia y con el ánimo de ofrecer un marco común que responda a todas las necesidades, The International Integrated Reporting Committee (IIRC) ha desarrollado un marco de referencia denominado Integrated Reporting (IR).El objetivo de esta investigación es conocer el estado de la cuestión en cuanto al nivel de atención de los principios del Reporting Integrado en las empresas industriales que han incorporado esta iniciativa en su comunicación respecto a su actuación para el logro de un entorno sostenible.Los resultados del estudio demuestran que, a pesar de los esfuerzos realizados por las empresas analizadas por atender los principios orientadores, aún les queda mucho camino por recorrer, principalmente en relación al principio «Concisión». Además, se ha contrastado que las empresas analizadas no han sido influidas por el entorno en relación con el nivel de atención prestado a la incorporación de este tipo de reporting.

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Biografía del autor/a

Pilar Tirado-Valencia

 

c/ Escritor Castilla Aguayo,4
Córdoba
SPAIN

Mercedes Ruiz-Lozano

 

 

Citas

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Publicado
01-07-2016
Cómo citar
Tirado-Valencia, P., & Ruiz-Lozano, M. (2016). ¿Responden las empresas industriales a los principios orientadores del marco de Reporting Integrado? Un estudio preliminar sobre las primeras empresas adheridas a la iniciativa. Revista De Contabilidad - Spanish Accounting Review, 19(2), 252-260. https://doi.org/10.1016/j.rcsar.2016.02.001
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