El Reporte Integrado en el Sector Público: una mirada desde Latinoamérica
Integrated Report, IR, has emerged as an innovation to stimulate the integrated thought in the fields of management and communication of results in organizations. Different actors indicate the convenience of its implementation in Public Sector, with regard to the challenges of Sustainable Developmen...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Spanish |
| Published: |
2017
|
| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6237401 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 19, Nº 57, 2017, pags. 67-92 |
| Tags: |
Add Tag
No Tags: Be the first to tag this record
|
| Summary: |
Integrated Report, IR, has emerged as an innovation to stimulate the integrated thought in the fields of management and communication of results in organizations. Different actors indicate the convenience of its implementation in Public Sector, with regard to the challenges of Sustainable Development. IR emphasizes on the strategy and the use of the different capitals in order to generate value according to the investors’ expectations. Therefore, the aim of this paper is to present the context where Integrated Reporting emerges, showing some of its distinctive elements and identifying some of the adjustments required for its implementation in public sector. Likewise, this paper analyses the status of the issue in Latin America. Finally, we discuss public value approach as a tool that can enrich the IR original proposal, for its contextualization in public entities. Including citizen and social expectations of justice, equity and legitimacy, which transcend financial value approach, would promote a greater relevance of IR
for government entities and other public agencies. |
|---|