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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-д хэвлэсэн:	Revista CEA
Үндсэн зохиолчид:	Rubén Antonio Vélez Ramírez, Miguel Marco-Fondevila, Jose M. Moneva
Формат:	Artigo
Хэл сонгох:	Inglês
Хэвлэсэн:	Instituto Tecnológico Metropolitano 2026
Нөхцлүүд:	Economía y Finanzas
Онлайн хандалт:	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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