REPORTE INTEGRADO Y CAMBIOS INTERNOS: ANÁLISIS DE EMPRESAS CHILENAS

Integrated reporting has become a strong global trend in the context of corporate reporting, since it allows explaining the company's ability to create value in the short and long term and to deliver very useful information to different stakeholder groups, such as: workers, customers, suppliers, strategic partners, local communities, legislators, and public sector representatives. In this context, the main objective of this research is to analyse the internal changes derived from the adoption of Integrated Reporting (IR) in a group of companies listed on the Chilean stock exchange through a content analysis. For this purpose, semi-structured interviews, or scripted interviews, are used as a data collection instrument. Although no formal changes in the structure are evident, all companies have made substantial internal changes to face the IR challenge. There is a perceived commitment from top management or the board to the IR process, which is seen as a tool to articulate the business model, strategy, corporate governance, and operational performance. On the other hand, the use of IR was shown to be a tool to articulate financial and non-financial performance. A limitation of this work is the incipient incorporation of IR in Chilean companies. It is expected to continue with this research and to study the challenges faced by Latin American companies in the implementation of IR.