The Road to Integrated Information: Recent Steps
Keywords:
Integrated Reporting, SEG, Sustainability, Accountability, TransparencyAbstract
In this paper we discuss some previous studies on the change of approach that is taking place in mainstream accounting – particularly in the attitude of certain regulators- about the need to integrate financial and SEG (Society, Environment and Governance) information to make it easier to understand for stakeholders in different organizations. The demands for integration and simplification are being consolidated in various collaborative initiatives that promote international convergence in this field.
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