Abstract

CORREA-GARCIA, Jaime Andrés; HERNANDEZ-ESPINAL, María Clara; VASQUEZ-ARANGO, Lorena  and  SOTO-RESTREPO, Yudy Marcela. Integrated Reports and Value Generation in Colombian Companies Included in the Dow Jones Sustainability Index. Cuad. Contab. [online]. 2016, vol.17, n.43, pp.73-108. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc17-43.rig.

Integrated reports meet the current information demand from stakeholders, who need to make better decisions and observe in the reports company value generation. In order to meet the purpose of the research, we took the 2013 Integrated Reports from ten Colombian companies included in the Dow Jones Sustainability Index (DJSI) for emerging markets and five variables were established (report structure, corporate governance, economic, social, and environmental) with their corresponding indicators to evaluate the fulfillment of their disclosures according to several international guidelines. We have as a result that companies give the right amount of importance to the disclosure of integrated information to show themselves as more transparent and competitive in the market.

Keywords : disclosure; value-based management; integrated reports; sustainability; stakeholders.

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