文章基本信息

标题：Reportes integrados y generación de valor en empresas colombianas incluidas en el Índice de Sostenibilidad Dow Jones
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作者：Jaime Andrés Correa-García ; María Clara Hernández-Espinal ; Lorena Vásquez-Arango 等
期刊名称：Cuadernos de Contabilidad
出版年度：2017
卷号：17
期号：43
语种：Portuguese
出版社：Cuadernos de Contabilidad
摘要：Integrated reports meet the current information demand from stakeholders, who need to make better decisions and observe in the reports company value generation. In order to meet the purpose of the research, we took the 2013 Integrated Reports from ten Colombian companies included in the Dow Jones Sustainability Index (DJSI) for emerging markets and five variables were established (report structure, corporate governance, economic, social, and environmental) with their corresponding indicators to evaluate the fulfillment of their disclosures according to several international guidelines. We have as a result that companies give the right amount of importance to the disclosure of integrated information to show themselves as more transparent and competitive in the market
关键词：disclosure;value-based management;integrated reports;sustainability;stakeholders;Revelación;gerencia basada en el valor;reportes integrados;sostenibilidad;grupos de interés;Revelação;gerencia baseada no valor;relatórios integrados;sustentabilidade;grupos de interesse