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...

Täydet tiedot

Bibliografiset tiedot

Julkaisussa:	Revista CEA
Päätekijät:	Rubén Antonio Vélez Ramírez, Miguel Marco-Fondevila, Jose M. Moneva
Aineistotyyppi:	Artigo
Kieli:	Inglês
Julkaistu:	Instituto Tecnológico Metropolitano 2026
Aiheet:	Economía y Finanzas
Linkit:	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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