Publicado Aug 19, 2021



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Yaismir Adriana Rivera Arrubla

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Resumen

En los últimos años el Marco Internacional para la Información Integrada ha sido promovido como la norma global de información corporativa, y avanza en el espacio regulador, gracias al apoyo de sus fundadores y a la evolución previa de otros estándares internacionales. En este artículo analizamos las cartas de comentarios dirigidas por organismos de estandarización no estatal, participantes del proyecto de consulta del marco, cuya posición estratégica influyó el contenido publicado por el IIRC en 2013. En esta tarea identificamos el impacto de sus posiciones frente a la definición de un marco basado en principios, el concepto de IR y el público destinatario del informe. Nuestras conclusiones destacan que estos organismos, y en general, los procesos de estandarización privada tienen gran influencia en la definición de estándares esenciales tanto para este informe como para la evolución de las prácticas de rendición de cuentas. Las instituciones analizadas influyeron en los contenidos del marco, ocuparon roles relevantes en el gobierno y fuerzas de trabajo del IIRC y continúan trabajando en que esta tendencia se abra paso a partir de su experiencia, alianzas y recursos.

Keywords

Información integrada, Marco Internacional de Información Integrada, organismos de estandarización no estatal, legitimidad, debido procesoInformações integradas, Quadro Internacional de Informações Integradas, organismos não-estatais de padronização, legitimidade, devido processoIntegrated reporting, International Integrated Reporting Framework, non-state standardization bodies, legitimacy, due process

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Cómo citar
Rivera Arrubla , Y. A. . (2021). El papel de los organismos no estatales de estandarización en la formulación del Marco Internacional de Información Integrada. Cuadernos De Contabilidad, 22, 1–21. https://doi.org/10.11144/Javeriana.cc22.poee
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