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Hacia una información corporativa integrada: evidencias en la industria de productos del cuidado de la salud

Author

Listed:
  • Alejandro Sáez Martín
  • Arturo Haro de Rosario
  • María del Carmen Caba Pérez

Abstract

Resumen En los últimos anos, ante el nuevo entorno empresarial, ha surgido la necesidad de realizar informes integrados; las empresas de la industria de productos del cuidado de la salud han sido pioneras e impulsoras en su elaboración. Para que la información incluida en este tipo de informes sea comparable, se ha desarrollado recientemente un marco conceptual internacional de información integrada (MCIII). En este contexto, el objetivo del presente trabajo es aportar evidencias sobre el gap existente entre el contenido a incluir según el marco conceptual MCIII y lo que los elaboradores de los actuales informes integrados en la industria de productos del cuidado de la salud entienden como tal. Para ello, se analizará y comparará la información incluida actualmente en dichos informes con las recomendaciones incluidas en MCIII. Los resultados muestran el gran gap existente hasta el momento en esta industria, y la necesidad de seguir trabajando en este campo.******In recent years, facing the new business environment, the necessity of doing integrated reports has emerged. Companies of the healthcare industryhave 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.

Suggested Citation

  • Alejandro Sáez Martín & Arturo Haro de Rosario & María del Carmen Caba Pérez, 2014. "Hacia una información corporativa integrada: evidencias en la industria de productos del cuidado de la salud," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 6(2), pages 317-340, September.
    • Handle: RePEc:col:000443:012594
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    References listed on IDEAS

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    3. ., 2012. "Conditions for monetary integration in East Asia," Chapters, in: Asian Monetary Integration, chapter 5, pages iii-iii, Edward Elgar Publishing.
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    More about this item

    Keywords

    reporte integrado; marco conceptual; informe anual; conexión; armonización. Integrated report; conceptual framework; annual report; connection; harmonization.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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