{"id":17493,"date":"2018-02-13T09:00:20","date_gmt":"2018-02-13T08:00:20","guid":{"rendered":"http:\/\/monempresarial.com\/?p=17493\/"},"modified":"2025-09-25T09:07:58","modified_gmt":"2025-09-25T07:07:58","slug":"informes-integrats-solucio-o-moda-passatgera","status":"publish","type":"post","link":"https:\/\/www.monempresarial.com\/ca\/2018\/02\/13\/informes-integrats-solucio-o-moda-passatgera\/","title":{"rendered":"Informes integrats, soluci\u00f3 o moda passatgera?*"},"content":{"rendered":"<p><strong><span style=\"color: #602d11;\">Avui dia, les empreses s&#8217;enfronten a un nombre creixent d&#8217;opcions d&#8217;informes corporatius. Per exemple, \u00bfprodueixen un informe financer anual tradicional o un financer anual m\u00e9s un informe de sostenibilitat independent? \u00bfO b\u00e9 inclouen la informaci\u00f3 de sostenibilitat dins del seu informe anual? El Marc Internacional d&#8217;Informes Integrats, em\u00e8s pel Consell Internacional Integrat d&#8217;Informes (IIRC) el 2013, ofereix orientaci\u00f3 a les empreses que busquen millorar la utilitat dels seus informes financers.<\/span><\/strong><\/p>\n<h4><span style=\"color: #663300; font-weight: bold; text-transform: uppercase;\">Marvin Wee. <\/span><strong>Professor associat de The University of Western Australia Business School.<\/strong><\/h4>\n<h4><span style=\"color: #663300; font-weight: bold; text-transform: uppercase;\">Ann Tarca. <\/span><strong>Professora de The University of Western Australia Business School.<\/strong><\/h4>\n<hr style=\"color: #b72126;\" \/>\n<p><strong><span style=\"color: #636362;\">EL MARC DEFINEIX L&#8217;INFORME INTEGRAT\u00a0<\/span><\/strong>com una &#8220;comunicaci\u00f3 concisa sobre com l&#8217;estrat\u00e8gia, la governan\u00e7a, l&#8217;acompliment i les perspectives d&#8217;una organitzaci\u00f3, en el context del seu entorn extern, condueixen a la creaci\u00f3 de valor a curt, mitj\u00e0 i llarg termini&#8221; . A m\u00e9s, el Marc estableix que la materialitat i la concisi\u00f3 s\u00f3n Principis Rectors importants per a l\u2019 i proporciona orientaci\u00f3 sobre el proc\u00e9s a utilitzar per determinar la materialitat. Un assumpte es defineix com a &#8220;material si pogu\u00e9s afectar substancialment la capacitat de l&#8217;organitzaci\u00f3 de crear valor a curt, mitj\u00e0 o llarg termini&#8221;.<br \/>\nUsant dades d\u2019\u00c0frica, Europa i \u00c0sia Oceania hem estudiat 252 i 436 informes integrats del 2013 i 2015, respectivament. El 2015, el 42% dels informes van provenir d\u2019\u00c0frica, el 25% d\u2019Europa i el 26% d\u2019\u00c0sia Oceania. Ens ha interessat especialment com les empreses van determinar si els elements eren materials per a la seva inclusi\u00f3 en els informes.<br \/>\nMentre que m\u00e9s del 70% de les organitzacions van explicar com van calcular els articles materials, i el 90% van proporcionar-ne una llista, van ser menys propenses, en canvi, a l\u2019hora de justificar com van avaluar i prioritzar els articles i determinar quins elements divulgar. Moltes empreses van sol\u00b7licitar <em>feedback <\/em>de les parts interessades (83%) per identificar elements materials. En avaluar els \u00edtems per materialitat, gaireb\u00e9 totes les companyies van considerar la seva estrat\u00e8gia i risc operacional (95%).<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #602d11;\">A mesura que les empreses busquen millorar la utilitat dels seus informes corporatius, poden necessitar revisar-ne el format i continguts. Un gran nombre de firmes de tot el m\u00f3n ha adoptat l&#8217;informe integrat com una nova forma de presentaci\u00f3 d&#8217;informes corporatius. Aix\u00f2 hauria de donar lloc a documents concisos i f\u00e0cils de digerir, ja que les companyies nom\u00e9s informen sobre els elements materials. Amb el pas del temps, serem capa\u00e7os de dir si els s\u00f3n nom\u00e9s una altra moda o b\u00e9 constitueixen una difer\u00e8ncia significativa en el panorama de la informaci\u00f3 financera.<\/span><\/strong><\/h4>\n<p><strong><em>*Investigaci\u00f3 realitzada amb el suport financer d\u2019ACCA i The University of Western Australia.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Avui dia, les empreses s&#8217;enfronten a un nombre creixent d&#8217;opcions d&#8217;informes corporatius. El Marc Internacional d&#8217;Informes Integrats, em\u00e8s pel Consell Internacional Integrat d&#8217;Informes (IIRC) el 2013, ofereix orientaci\u00f3 a les empreses que busquen millorar la utilitat dels seus informes financers.<\/p>\n","protected":false},"author":111,"featured_media":17495,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"mc4wp_mailchimp_campaign":[],"jnews-multi-image_gallery":[],"jnews_single_post":{"source_name":"","source_url":"","via_name":"","via_url":"","override_template":"0","override":[{"template":"1","single_blog_custom":"","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"bottom","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"0","show_post_reading_time":"1","post_reading_time_wpm":"300","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"0","show_popup_post":"1","number_popup_post":"2","show_author_box":"1","show_post_related":"1","show_inline_post_related":"1"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-715","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo_enable":"0","sponsored_post_logo":"","sponsored_post_desc":"","disable_ad":"0"},"jnews_primary_category":{"id":"10834","hide":""}},"categories":[11,10817,10834,37,4679],"tags":[6522,6523,6524,6525],"_links":{"self":[{"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/posts\/17493"}],"collection":[{"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/users\/111"}],"replies":[{"embeddable":true,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/comments?post=17493"}],"version-history":[{"count":7,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/posts\/17493\/revisions"}],"predecessor-version":[{"id":47949,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/posts\/17493\/revisions\/47949"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/media\/17495"}],"wp:attachment":[{"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/media?parent=17493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/categories?post=17493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/tags?post=17493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}