Artículo

Integrated Report as a business transparency tool

Jose Alejandro Navarrete, José Luis Gallizo Larraz

Abstract


A growing demand for global information has weakened financial statements importance as sources of information for the outside world. In their stead, the market demands for information on social and environmental issues. In this scenario, the Integrated Reporting appears as a relevant actor, given that, in a single document, it encompasses financial and non-financial information, showing a global image of the reporting company, with an emphasis on strategic, governance and creation of value. There is enough evidence to consider integrated reporting as a key component of corporate reporting. So, the academy is called upon to investigate this phenomenon along with promoting good business practices. There is no doubt that we are at the onset of a great revolution in terms of corporate transparency and social responsibility.


Keywords


integrated reporting; social responsibility; transparency; stakeholders; corporate governance

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