Vol. 9 No. 4 (2025): Identidad Bolivariana
Original Items

Proposals for the Proposals for the Presentation of Non-Financial Organizational Reports: GRI, Integrated Reports, and  SDGs

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  • Juan David Holguín Caicedo,
  • Natalia Peña Rico,
  • Luisa Fernanda Torres Portilla
Juan David Holguín Caicedo
Universidad del Quindío
Natalia Peña Rico
Universidad del Quindío
Luisa Fernanda Torres Portilla
Universidad del Quindío

Published 2025-12-18

Keywords

  • Accounting, Integrated Reporting, Sustainability, Sustainable Development Goals, Global Reporting Initiative.,
  • Accounting,
  • Integrated Reporting,
  • sustainability,
  • Sustainable Development Goals,
  • Global Reporting Initiative
    • ...More
    Less

How to Cite

Proposals for the Proposals for the Presentation of Non-Financial Organizational Reports: GRI, Integrated Reports, and  SDGs. (2025). Identidad Bolivariana, 9(4), 91-107. https://doi.org/10.37611/IB9ol492-108

Abstract

The article discusses some of the most relevant non-financial disclosure reports, including the Sustainable Development Goals (SDGs), the Global Reporting Initiative (GRI), and integrated reports. Each of these reports is analyzed in terms of their definition, the benefits they offer, their impact on society, the environment, and organizations, as well as their content, recommendations, and critiques of their implementation. In addition, the benefits of each type of report are discussed, highlighting how the SDGs provide a global framework for addressing social, environmental, and economic challenges; how GRI standards enable transparency and comparability in sustainability reports; and how integrated reports combine financial and non-financial information to provide a holistic view of an organization's performance and strategy for value creation.

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