Challenges and Opportunities for Integrated Reporting in Latin American SMEs: Insights From Business Practice
Objective: To identify the main obstacles and opportunities faced by Latin American SMEs in implementing Integrated Reporting (ir)—a strategic response to current social and environmental challenges that facilitates the disclosure of responsible and sustainable initiatives within the business sector...
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| Publié dans: | Revista CEA |
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| Auteurs principaux: | , , |
| Format: | Artigo |
| Langue: | Inglês |
| Publié: |
Instituto Tecnológico Metropolitano
2026
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| Sujets: | |
| Accès en ligne: | https://www.redalyc.org/articulo.oa?id=638183551008 https://www.redalyc.org/journal/6381/638183551008/ https://www.redalyc.org/journal/6381/638183551008/html/ https://www.redalyc.org/journal/6381/638183551008/638183551008.epub https://www.redalyc.org/journal/6381/638183551008/movil |
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