Year: 2024
Type: article
Abstract: This research considers an integrated reporting model and proposes a series of indicators classified into social, economic, and environmental domains. These indicators enable auditors to analyze and evaluate the fulfillment of Sustainable Development Goals in rose-exporting companies under the current regulatory framework in Ecuador. The goal is to transparently present financial and non-financial information in a single report, allowing for the deduction of integrated reporting and sustainability. The research employed the documentary review technique, resulting in the triangulation of information from consulted sources, facilitating the examination of documents where previously conducted studies, authorship, and discussions can be identified.
Institution: Universidad Regional Autónoma de Los Andes
Language: Spanish
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W7217616516