Proposal for integrated organizational accounting reporting within the SDG framework

Authors

  • Lina Marcela Sánchez Vásquez Vásquez Facultad Ciencias Administrativas y Económicas, Tecnológico de Antioquia Institución Universitaria Medellìn, Colombia Dirección: Calle 78B ·72 A- 220
  • Julián Andrés Ríos Obando Facultad Ciencias Administrativas y Económicas, Tecnológico de Antioquia Institución Universitaria Medellìn, Colombia Dirección: Calle 78B ·72 A- 220

DOI:

https://doi.org/10.15379/ijmst.v10i1.3050

Keywords:

Integrated Reporting, Sustainability, Financial Information, Non-Financial Information

Abstract

Understanding the production of organizational information within the framework of sustainability implies migrating from financial information to integrated information. Therefore, we start from analytical empirical research with a mixed approach, which allows, from the review of the organizational reports included in the database of the GRI global reporting initiative of eleven (11) organizations in Colombia, to propose an integrated accounting report. within the framework of the sustainable development goals (SDGs). The research allows us to conclude thatThe most accurate way to cover sustainability information is to complement financial information with non-financial information. Only in this way is it possible for the organization to achieve each one of the 17 sustainable development goals.

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Published

2023-08-07

How to Cite

[1]
L. M. S. V. Vásquez and J. A. R. . Obando, “Proposal for integrated organizational accounting reporting within the SDG framework”, ijmst, vol. 10, no. 1, pp. 1640-1656, Aug. 2023.