Designing An Integrated Reporting Guidance: An Initiative To Improve Environmental And Social Reporting Quality / Diseño de una guía de informes integrados: una iniciativa para mejorar la calidad de los informes ambientales y sociales

Palabras clave: Auditor, Conjunction, Integrate, Reporting / Auditor, Conjunción, Informes, Integración.




Environment and social reporting need to be done in a comprehensively way. Integrated reporting provided opportunities to integrate social and environmental aspects with traditional financial reporting. This research trys to add a new improvement in scoring integrated reporting. A new scoring system consisted of 39 indicators derived from integrated reporting components. This system also provides scoring ranging from none to excellent. This scoring system might be used in the future by companies, auditors, or regulators in conjunction with assessing the quality of the integrated report.



El medio ambiente y los informes sociales deben realizarse de manera integral. Los informes integrados brindaron oportunidades para relacionar aspectos sociales y ambientales con los informes financieros tradicionales. Esta investigación trató de agregar una nueva mejora en la calificación de informes integrados. Un nuevo sistema de puntuación consistió en 39 indicadores derivados de componentes integrados de informes. Este sistema también proporciona puntajes que van desde ninguno hasta excelente. Este sistema de puntuación podría ser utilizado en el futuro por compañías, auditores o reguladores junto con la evaluación de la calidad del informe integrado.

Biografía del autor/a

A. PRATAMA, Universitas Padjadjaran

Arie is an accounting lecturer in the Department of Accounting, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia. Currently, he is pursuing a doctoral degree in Doctoral Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia. His research interests are financial accounting, corporate reporting, public sector accounting, taxation, and accounting education.

W. YADIATI, Universitas Padjadjaran

: is a financial accounting professor in the Department of Accounting, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia. Her research interests are financial accounting and corporate reporting. She was a Head of Department of Accounting, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia, from the year 2013 – 2016.

N. DEWI TANZIL, Universitas Padjadjaran

Nanny is a financial accounting and managerial finance associate professor in the Department of Accounting, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia. Her research interests are financial accounting, financial management, and corporate reporting. Currently, she is Head of Undergraduate Program, Department of Accounting, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia.

J. SUPRIJADI, Universitas Padjadjaran

Jadi is a statistics associate professor in the Department of Statistics, Faculty of Mathematics and Natural Science, Universitas Padjadjaran, Indonesia. His research interests are structural equation modeling application in social sciences and business.




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Cómo citar
PRATAMA, A., YADIATI, W., DEWI TANZIL, N., & SUPRIJADI, J. (2019). Designing An Integrated Reporting Guidance: An Initiative To Improve Environmental And Social Reporting Quality / Diseño de una guía de informes integrados: una iniciativa para mejorar la calidad de los informes ambientales y sociales. Utopía Y Praxis Latinoamericana, 24(1), 218-238. Recuperado a partir de