CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE INTEGRATED REPORTS OF SOUTH AMERICAN COMPANIES
DOI:
https://doi.org/10.18041/1900-0642/criteriolibre.2024v22n40.11785Keywords:
Non-financial information, International Integrated Reporting Council, IIRC Guidelines, DivulgationAbstract
The purpose of this study is to verify whether integrated information is being disclosed comprehensively in accordance with IIRC guidelines and whether this choice is subject to the influence of other variables, such as sector of activity, experience in preparing reports and the length of the reports. To carry out this analysis, a sample was examined consisting of 61 integrated reports prepared voluntarily by companies in South America that were available in the IIRC database as of April 1, 2022. Using a quantitative methodology, the main findings have been that the reports issued by the South American companies analyzed generally satisfy the content proposed by the IIRC (average level 61.68), however, some contents are not addressed in their entirety, so there are still aspects to strengthen and actions to improve . At the same time, it is highlighted that the level of content of the reports is linked to the sector of activity; companies in the financial sector have greater chances of having a higher level of information than those belonging to other sectors.
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