Integrated Reporting in Latin America: A Source of Benefits for Corporate Transparency and Stakeholders Trust; [Relatórios integrados na América Latina: uma fonte de benefícios para a transparência e a confiança dos partes interessadas]

Castillo-Castillo G.M.; Ramirez-Huerta J.R.F. · Estudios Gerenciales (2026) · DOI: 10.18046/j.estger.2026.178.7792

Resumen

This study systematically examines the literature on the adoption of Integrated Reporting in Latin America and its relationship with corporate transparency and stakeholder trust. Sixty-eight studies published between 2014 and 2024 were analyzed through a systematic review guided by PRISMA guidelines. The findings indicate a growing academic interest, concentrated mainly in Brazil and Colombia, as well as reported effects on information disclosure. However, the review identifies significant limitations associated with symbolic adoption practices, low standardization, and a predominant focus on financial stakeholders. The study concludes that the impact of Integrated Reporting on trust is not automatic and depends on the institutional and organizational context.

Instituciones: Universidad Privada del Norte