Integrated reporting: A new paradigm in corporate information

Authors

  • José Navarrete Oyarce Universidad Andrés Bello
  • Carolina Cornejo Orellana Universidad Andrés Bello
  • Hugo Moraga Flores Universidad Andrés Bello

DOI:

https://doi.org/10.22320/hem.v15i2.2812

Keywords:

Integrated Reporting, Transparency, Corporative Reporting, Non-Financial Information

Abstract

Integrated Reporting, is a strong global trend, aimed at equating traditional financial information with non-financial indicators, conveniently presented in a single report. The Integrated Reporting, probably represents the future way companies will communicate with their environment. However, in order to achieve this, it is necessary to deepen the academic research agenda, improve information assurance practices and establish a certain level of mandatory reporting.

Author Biographies

José Navarrete Oyarce, Universidad Andrés Bello

Escuela de Contador Auditor
Universidad Andrés Bello

Carolina Cornejo Orellana, Universidad Andrés Bello

Escuela de Ing. Administración
Universidad Andrés Bello

Hugo Moraga Flores, Universidad Andrés Bello

Escuela de Contador Auditor
Universidad Andrés Bello

Published

2017-06-22

Issue

Section

Artículos de Investigación