Published
2023-06-14

¿Inició la era de reportes de sostenibilidad obligatorios? Transición desde lineamientos GRI hacia estándares de ISSB

A new era of mandatory sustainability reporting? The transition from GRI guidelines to ISSB standards

DOI: https://doi.org/10.15332/25005278.8619
Hugo A. Macias
Cecilia R. Ficco

References

Abhayawansa, S., Aleksanyan, M. y Tsalavoutas, Y. (2022). Guest Editorial. Sustainability Accounting, Management and Policy Journal, 13(6), 1253-1260. https://doi.org/10.1108/SAMPJ-11-2022-538

Andrew, J. y Cortese, C. (2013). Free Market Environmentalism and the Neoliberal Project: The Case of the Climate Disclosure Standards Board. Critical Perspectives on Accounting, 24(6), 397-409. https://doi.org/10.1016/j.cpa.2013.05.010

Ashwell, B. (2019). More than 100 companies Using SASB Standards. IR Magazine. https://www.irmagazine.com/reporting/more-100-companies-using-sasb-standards

Breijer, R. y Orij, R. P. (2022). The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU). Accounting in Europe, 19(2), 332-361. https://doi.org/10.1080/17449480.2022.2065645

Cabrera, A. (2021). El reporte integrado en Colombia: una evaluación de la situación y los factores que impulsan su implementación en el período 2013-2018. Universidad Nacional de Colombia. https://repositorio.unal.edu.co/handle/unal/80110

Carvajal, M. y Nadeem, M. (2022). Financially Material Sustainability Reporting and Firm Performance in New Zealand. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-06-2021-1346

De Villiers, C., La Torre, M. y Molinari, M. (2022). The Global Reporting Initiative’s (GRI) Past, Present and Future: Critical Reflections and a Research Agenda on Sustainability Reporting (Standard-Setting). Pacific Accounting Review, 34(5), 728-747. https://doi.org/10.1108/PAR-02-2022-0034

Ficco, C., García, G., Sader, G. y Luna Valenzuela, J. (2021). El capital intelectual en el reporte integrado: un estudio exploratorio en el mercado de capitales argentino a partir del análisis de datos textuales. RAN. Revistas Academia y Negocios, 7(2), 105-122. https://doi.org/10.29393/RAN7-1CICF40001

Ficco, C. y Luna, J. (2021). Divulgación de información no financiera sobre capital intelectual en el reporte integrado: un estudio de caso en el mercado de capitales argentino. Contaduría Universidad de Antioquia, 79, 39-62. https://doi.org/10.17533/udea.rc.n79a02

Giner, B., Hellman, N., Jorissen, A., Quagli, A. y Taleb, A. (2016). On the “Review of Structure and Effectiveness of the IFRS Foundation”: The EAA’s Financial Reporting Standards Committee’s View. Accounting in Europe, 13(2), 285-294. https://doi.org/10.1080/17449480.2016.1205205

Giner, B. y Luque-Vílchez, M. (2022). A Commentary on the “New” Institutional Actors in Sustainability Reporting Standard-Setting: A European perspective. Sustainability Accounting, Management and Policy Journal, 13(6), 1284-1309. https://doi.org/10.1108/SAMPJ-06-2021-0222.

IFRS Foundation. (2022). International Sustainability Standards Board. https://www.ifrs.org/groups/international-sustainability-standards-board/

ISSB. (2022). International Sustainability Standards Board. IFRS Foundation. https://www.ifrs.org/groups/international-sustainability-standards-board/#resources

Macías, H. A. y Farfán-Liévano, A. (2017). Integrated Reporting as a Strategy for Firm Growth: Multiple Case Study in Colombia. Meditari Accountancy Research, 25(4), 605-628. https://doi.org/10.1108/MEDAR-11-2016-0099

Maria, S. C., d’Angelo, M. J. y Borgerth, V. M. da C. (2022). Gaps in Engagement in and Use of Integrated Reporting in Brazil. Revista Contabilidade & Finanças, 33(88), 63-80. https://doi.org/10.1590/1808-057x202112040

Matsumura, E. M., Prakash, R. y Vera-Muñoz, S. C. (2022). Climate-Risk Materiality and Firm Risk. Review of Accounting Studies. https://doi.org/10.1007/s11142-022-09718-9

Navarrete, J., Gallizo, J. L. y Guzmán, C. (2022). Reporte integrado y desempeño financiero en una economía emergente: análisis del mercado chileno. Información Tecnológica, 33(2), 89-98. https://doi.org/10.4067/S0718-07642022000200089

Navarrete, J., Moraga, H., Gallegos, J. A. y Gallizo, J. L. (2022). Why Integrated Reporting? Insights from Early Adoption in an Emerging Economy. Sustainability, 14(3), 1695. https://doi.org/10.3390/su14031695

Parfitt, C. (2022). A foundation for ‘Ethical Capital’: The Sustainability Accounting Standards Board and Integrated Reporting. Critical Perspectives on Accounting, 102477. https://doi.org/10.1016/j.cpa.2022.102477

Pizzi, S., Principale, S. y de Nuccio, E. (2022). Material Sustainability Information and Reporting Standards. Exploring the Differences between GRI and SASB. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-11-2021-1486

Teixeira, A. C., Rech, I. J., Zanolla, E. y Couto, M. H. de A. (2021). Nível da divulgação das informações não financeiras das empresas brasileiras participantes do projeto piloto de relato integrado. Revista Contemporânea de Contabilidade, 18(46), 16-31. https://doi.org/10.5007/2175-8069.2021.e62657

Theron, C. (2009). COP15 Will not Change Climate Change Reporting Requirements for Companies. Environmental Law and Management, 21(5), 281-283.

Tiscini, R., Martiniello, L. y Lombardi, R. (2022). Circular Economy and Environmental Disclosure in Sustainability Reports: Empirical Evidence in Cosmetic Companies. Business Strategy and the Environment, 31(3), 892-907. https://doi.org/10.1002/bse.2924

Dimensions

PlumX

Visitas

331

Downloads

Download data is not yet available.

How to Cite

Macias, H. A. ., & Ficco, C. R. (2023). A new era of mandatory sustainability reporting? The transition from GRI guidelines to ISSB standards. Revista Activos, 20(2). https://doi.org/10.15332/25005278.8619