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Angelica Farfan-Lievano
Pontifical Xavierian University
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Published on Oct 2, 2017in Meditari Accountancy Research
Hugo A. Macias1
Estimated H-index: 1
,
Angelica Farfan-Lievano1
Estimated H-index: 1
(Pontifical Xavierian University)
Purpose The purpose of this paper is to evaluate the implementation of the integrated reporting (IR) framework in a group of Colombian enterprises. Design/methodology/approach This is a multiple-case study in six enterprises that use the IR framework. The selected enterprises, all of which were located in either Bogota or Medellin, were Argos, EEB, EPM, ISA, Nutresa and Ocensa. The authors conducted individual interviews of reporters and performed a documentary analysis. Findings The few Colombi...
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