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

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Published: 2025-12-18
DOI: https://doi.org/10.37611/IB9ol492-108
Keywords:
Accounting, Integrated Reporting, Sustainability, Sustainable Development Goals, Global Reporting Initiative., Accounting, Integrated Reporting, sustainability, Sustainable Development Goals, Global Reporting Initiative

Main Article Content

Juan David Holguín Caicedo
Universidad del Quindío
https://orcid.org/0009-0008-4704-5990
Natalia Peña Rico
Universidad del Quindío
https://orcid.org/0009-0004-6974-6465
Luisa Fernanda Torres Portilla
Universidad del Quindío
https://orcid.org/0009-0004-9338-9330

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.

Article Details

Issue

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

Section

Original Items

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

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