Reporte integrado: estudio de riesgos y oportunidades en empresas del sector energético latinoamericano

Jorge Simaro; Omar Edgardo Tonelli; Francisco Javier Varela; Federico Calma

doi:10.52292/j.eca.2024.4570

Authors

Jorge Simaro Facultad de Ciencias Económicas. Universidad Nacional del Centro (UNICEN) https://orcid.org/0000-0001-9261-1762
Omar Edgardo Tonelli Facultad de Ciencias Económicas. Universidad Nacional del Centro (UNICEN) https://orcid.org/0000-0001-8921-9436
Francisco Javier Varela Facultad de Ciencias Económicas. Universidad Nacional del Centro (UNICEN) https://orcid.org/0000-0003-1395-974X
Federico Calma Facultad de Ciencias Económicas. Universidad Nacional del Centro (UNICEN) https://orcid.org/0009-0000-8060-3298

DOI:

https://doi.org/10.52292/j.eca.2024.4570

Keywords:

integrated reporting, risks and opportunities, energy sector

Abstract

The energy sector is an essential part of development that enables investment, innovation and new industries, drivers of job creation, inclusive growth and economic prosperity. The overall purpose of this paper is to analyze the risks and opportunities identified in the 2021 Integrated Reporting of the three best-ranked electric energy companies in the “Ranking of 500 Latin American companies”. A qualitative approach is used, carrying out a multiple case study with a descriptive scope of the three selected companies, applying the
methodological tool of analysis of documents, records, materials and artifacts, being the source of information cross-sectional secondary data obtained from the integrated reporting. The risks and opportunities disclosed by the organizations
in their reports are taken as a guide for analysis, considering the different types of impact (economic, social, environmental and corporate governance), taking into consideration the 2013 IIRC Framework in force for the period analyzed. The findings show that the three companies studied comply with the provisions of the IIRC Framework in terms of disclosure of risks and opportunities. The implementation of different methodologies to identify specific sources of risks and opportunities is observed with a high degree of coincidence in the risks identified by companies, in their management and in periodic monitoring. Furthermore, the connection between the “Risks and Opportunities” section and the rest of the sections that make up each of the reports of the cases analyzed is highlighted.

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