Los reportes integrados como herramienta de buenas prácticas de divulgación de información empresarial

Abstract

In recent years, with the new business environment it has emerged the need for integrated reporting, the same that seek to present in one document all relevant business information in a way that reflects the social, commercial and environmental context in which it operates, this implies disclose strategic information (financial and non-financial) facing forward in a clear, concise, reliable, comparable and connected with other stakeholders manner. In this way the objective of this study is to investigate the level of dissemination on integrated manufacturing enterprises, construction and marketing of the Province of Tungurahua reports. To do a content analysis of the information available was made on corporate websites. Analyzes and information related to the 7 elements of integrated content according to the conceptual framework of the IIRC report compares. The results show that information more often disseminated to stakeholders are those relating to the overview of the organization in the external environment and business model, and to a lesser extent the information on risks and opportunities, and of future prospects. In other this study allow us to reflect on the current financial information we need to build confidence and promote stability and sustainable growth in the markets.