PERSPECTIVES OF INTEGRATED REPORTING IN ORGANIZATIONAL MANA-GEMENT IN ECUADOR

Integrated reporting represents an evolution toward real-time reporting, giving organizations the benefit of accurate and timely information to support decision making. This study focuses on analyzing its impact at the management level of Ecuadorian organizations, both public and private. Through a rigorous documentary review, data was collected from various sources, revealing a widespread commitment to the timely presentation of financial information aligned with the Integrated Report. The regulations and value propositions examined reflect a conscious approach towards sustainability and corporate social responsibility. The conclusions suggest that the implementation of the integrated report significantly strengthens business practices in Ecuador, promoting more comprehensive and sustainable management, establishing a solid foundation for future research and actions in the business field.