Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative
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| Format: | Artículo científico |
| Langue: | en |
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Asociación Española de Profesores Universitarios de Contabilidad
2016
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| _version_ | 1876433259067342848 |
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| author | Mercedes Ruiz-Lozano |
| author_facet | Mercedes Ruiz-Lozano |
| contents | Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative Mercedes Ruiz-Lozano Pilar Tirado-Valencia Economía y Finanzas Reporting Integrated Transparency Sustainability Guiding principles The current crisis puts pressure on companies to be more transparent about their business model, their value proposal, their risks and future impacts with a short, medium and long term focus. To address this need for transparency and with the aim of providing a common framework to meet all these needs, The International Integrated Reporting Committee (IIRC) has developed a framework called Integrated Reporting (IR). The objective of this research is to understand the state of affairs in the level of attention of the prin- ciples of Integrated Reporting in the industrial companies which have adopted this initiative in their communications concerning the achievement of a sustainable environment. The results show that, despite the efforts of the analyzed companies to address the guiding principles, they still have a long way to go, especially in relation to the principle of “conciseness”. It has also been proven that the companies analyzed were not influenced by the environment relating to the level of attention given to the incorporation of this type of reporting 2016 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359746540010 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.2 Vol.19 |
| format | Artículo científico |
| id | redalyc_359746540010 |
| institution | Redalyc |
| language | en |
| publishDate | 2016 |
| publisher | Asociación Española de Profesores Universitarios de Contabilidad |
| spellingShingle | Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative Mercedes Ruiz-Lozano Economía y Finanzas Reporting Integrated Transparency Sustainability Guiding principles Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative Mercedes Ruiz-Lozano Pilar Tirado-Valencia Economía y Finanzas Reporting Integrated Transparency Sustainability Guiding principles The current crisis puts pressure on companies to be more transparent about their business model, their value proposal, their risks and future impacts with a short, medium and long term focus. To address this need for transparency and with the aim of providing a common framework to meet all these needs, The International Integrated Reporting Committee (IIRC) has developed a framework called Integrated Reporting (IR). The objective of this research is to understand the state of affairs in the level of attention of the prin- ciples of Integrated Reporting in the industrial companies which have adopted this initiative in their communications concerning the achievement of a sustainable environment. The results show that, despite the efforts of the analyzed companies to address the guiding principles, they still have a long way to go, especially in relation to the principle of “conciseness”. It has also been proven that the companies analyzed were not influenced by the environment relating to the level of attention given to the incorporation of this type of reporting 2016 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359746540010 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.2 Vol.19 |
| title | Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative |
| topic | Economía y Finanzas Reporting Integrated Transparency Sustainability Guiding principles |
| url | https://www.redalyc.org/articulo.oa?id=359746540010 |