Integrated reporting: A sustainable perspective for companies Informes integrados: Una perspectiva sostenible para empresas

Abstract

Integrated reporting is a business communication tool that provides a holistic view of the organization, including its strategy, risk management, financial and non-financial performance, and its impact on society and the environment. This sustainable perspective is based on the idea that long-term business success depends on creating sustainable value for all stakeholders, including shareholders, customers, employees, suppliers and the community at large. The integrated report is based on the idea that sustainable value creation is the key to long-term business continuity. By adopting a sustainable perspective, companies can better anticipate and manage long-term risks and opportunities, which can improve decision-making and build greater trust and credibility with stakeholders.