El marco conceptual de la información integrada y su aplicación en el sector público
Integrated Reporting aims to integrate in a single report all information that may be relevant to the different stakeholders. But beyond summarizing information, it tries to offer a global view of the elements generating value in the entity and its relation with the strategic objectives set by the o...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2017
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6237399 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 19, Nº 57, 2017, pags. 13-38 |
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| Summary: |
Integrated Reporting aims to integrate in a single report all information that may be relevant to the different stakeholders. But beyond summarizing information, it tries to offer a global view of the elements generating value in the entity and its relation with the strategic objectives set by the organization. It pursues a cultural change towards the use of strategic information (economic, social and environmental) in daily decision making and strengthening relationships among different stakeholders. A key player in its dissemination has been the International Integrated Reporting Council (IIRC), which in 2013 issued the conceptual framework for Integrated Reporting. This paper analyses this conceptual framework and its application in the public sector. Although Integrated Reporting has hardly been tackled for public sector, its implementation can be a challenge for public administra-
tions in the next future, with implications also for governmental audits. Its
implementation can enhance reporting transparency and strengthen legitimacy, and improve efficiency in the use of resources as well. All this justifies no doubt future efforts for its implementation in our public administrations. |
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