Abstract

SAEZ MARTIN, ALEJANDRO; HARO DE ROSARIO, ARTURO  and  CABA PEREZ, MARÍA DEL CARMEN. TOWARDS INTEGRATED COOPERATIVE INFORMATION: EVIDENCE IN THE INDUSTRY OF HEALTHCARE PRODUCTS. Finanz. polit. econ. [online]. 2014, vol.6, n.2, pp.317-340. ISSN 2248-6046.  https://doi.org/10.14718/revfinanzpolitecon.2014.6.2.5.

In recent years, facing the new business environment, the necessity of doing integrated reports has emerged. Companies of the healthcare industry have been pioneers and instigators in their making. For this information to be compared, an International Integrated Reporting Framework (IIRF) has recently been created. In this context, the purpose of this article is to provide evidence of the existent gap between the contents to be included according to such framework and the one writers of the current integrated reports in the healthcare industry understand. In order to achieve this, information included on these reports was analyzed and compared with the IIRF's suggestions. Results show the existent gap up until now in this industry and the need to continue working on this field.

Keywords : Integrated report; conceptual framework; annual report; connection; harmonization.

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