La relación entre la adhesión de los informes integrados al framework del IIRC y el desempeño económico
DOI:
https://doi.org/10.21680/2176-9036.2022v14n2ID24355Palabras clave:
Informes integrados. Marco de referencia. Adherencia. Índice de divulgación. Generación de Valor Económico.Resumen
Objetivo: Analizar la adherencia de los Informes Integrados de una muestra compuesta por tres empresas brasileñas al Framework del IIRC (International Integrated Reporting Council) y comprender la contribución del nivel de calidad de estos informes al desempeño económico de las empresas adoptantes.
Metodología: Las empresas fueron seleccionadas de la base de datos del IIRC. Tomando como referencia el método presentado por Kiliç y Kuzey (2018), se adaptó un modelo Índice de Divulgación, mediante la técnica de análisis de contenido para medir el nivel de adherencia de los Informes al Marco. Después del cálculo de los Índices de Divulgación, se analizó el Coeficiente de Variación de los índices de liquidez y solvencia de las empresas y el desempeño macroeconómico del período investigado, con el objetivo de verificar si la adhesión de los Informes Integrados al Framework esta asociada con el desempeño económico de las empresas.
Resultados: Los resultados muestran que no es posible afirmar que altos niveles de adhesión al Framework de referencia estén asociados al desempeño económico de las empresas. El cálculo del Coeficiente de Variación de los índices financieros durante el período de publicación de los Informes Integrados no presenta menor dispersión al compararlo con el período anterior a la publicación de los Informes Integrados.
Contribuciones del Estudio: Investigaciones recientes sobre el tema de Informes Integrados no muestran una relación entre la adhesión de las publicaciones al Framework del IIRC y el desempeño económico de las empresas brasileñas. Así, este estudio demuestra ser relevante al investigar el contenido de los Informes Integrados publicados por empresas brasileñas y la relación de esa información con el desempeño económico, verificando si los Informes Integrados cumplen la promesa de entregar beneficios económicos a los adoptantes del modelo.
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