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Spanish translation of the Integrated Reporting Framework published

Posted 16 March, 2022

The Value Reporting Foundation today published the updated translation of the Integrated Reporting Framework in Spanish, which was coordinated by SMS Latinoamérica.

Revisions to the Integrated Reporting Framework were published in January 2021 to provide further guidance and clarity to report preparers and advance high-quality adoption of integrated reporting. Today’s publication brings the Spanish translation up to date to reflect these revisions and support accelerated adoption across Spanish-speaking countries.

The Value Reporting Foundation would like to thank SMS Latinoamérica for producing the translation, and the review committee from Pontifical Javierian University, University of Buenos Aires, Roche Colombia, Masisa and Instituto Tecnológico Autónomo de México (ITAM) whose expertise facilitated this translation.

Commenting on the translation SMS Latinoamérica President, Pablo San Martín, and Julián Costábile, a Partner, said:

“We’re seeing an increasing number of new integrated reporting adopters in Latin America, following in the footsteps of business leaders who have used the Integrated Reporting Framework since its first release in 2013. These organisations are looking for a new way of combining financial and ESG information in a comprehensive report and a concise tool to communicate how they create value for a sustainable future.

The Integrated Reporting Framework is clearly the most appropriate tool to achieve this goal, especially after the improvements that were published in 2021. We were proud at SMS Latinoamérica to be part of that process, and to be able to now share the Spanish translation of the revised Integrated Reporting Framework.

We hope this will be valuable for business leaders in this region to develop better corporate reports.”

Arturo Rodríguez, Senior Market Leader for Ibero-America at the Value Reporting Foundation, added:

“We are pleased to publish the Spanish translation of the updated Integrated Reporting Framework. We believe this tool will improve the understanding of the principles of integrated thinking and the publication of integrated reports in Spanish-speaking markets. The Integrated Reporting Framework aims to improve the quality of information available to investors and other market players by providing clear and concise information on how value is created, preserved, or eroded over time through the use of various types of capitals.

We are very grateful to SMS Latin America for facilitating the Spanish translation of the Integrated Reporting Framework. Their work in this area has been, and will continue to be, key in helping companies and other entities in the region on their path to preparing integrated reports. This has become more relevant with the creation of the International Sustainability Standards Board (ISSB) under the IFRS Foundation as the principles and concepts of the Integrated Reporting Framework will be used as a conceptual basis to establish the connectivity between the International Financial Reporting Standards (IFRS) and the new ISSB Sustainability Disclosure Standards.”

On August 1, 2022, the Value Reporting Foundation – home to the Integrated Thinking Principles, Integrated Reporting Framework and the SASB Standards – consolidated under the IFRS Foundation, which established the International Sustainability Standards Board (ISSB).

Find out what this means for the Integrated Reporting Framework and the businesses that use it in this video and information sheet (English version and Spanish version).