Use of integrated reporting as a control and inspection tool in the Ecuadorian business environment

Abstract

The integrated report is a report that combines financial and non-financial information in a single document, to provide a complete view of your performance. This article aims to analyze the use of integrated reporting as a control and oversight tool in the Ecuadorian business environment through a meta-analysis of scientific production on the subject. By providing a deeper understanding of the use of this tool, it seeks to contribute to the development of its implementation to achieve a more solid and sustainable business framework in Ecuador. The Prisma methodology was used, which allowed the selection of four investigations related to the topic. It is concluded that the integrated report in Ecuador is being used in a minority way in the business context, since it is still in a stage of development and incipient adoption compared to other countries, so it is not yet a control tool in the organizations. Its use as a control and oversight tool in the business environment in Ecuador presents a series of significant benefits that can transform how organizations communicate their performance. Lack of widespread awareness of its benefits, resistance to change, and the need for training are obstacles that must be overcome to achieve broader implementation. As the business environment continues to evolve, the adoption of integrated reporting is expected to become a more common practice in Ecuador.

Keywords: Integrated reporting, Financial and non-financial information, Measurement and supervision systems, Decision-making, Sustainability, And corporate responsibility.