CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

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Vol. 21 (2023): CAPIC REVIEW
Investigation

Evaluation of the risks in the Integrated Reporting of Cemex SA and their comparison with the media coverage

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  • Jorge Daniel Simaro,
  • Omar Edgardo Tonelli Pierrou,
  • Francisco Javier Varela Videla
Jorge Daniel Simaro
Universidad Nacional del Centro de la Provincia de Buenos Aires
DOI: https://doi.org/10.35928/cr.vol21.2023.178
Categories

Published 2023-11-01

Keywords

  • Cemex SA,
  • counter-accounting,
  • integrated reporting,
  • risks

How to Cite

Simaro, J. D., Tonelli Pierrou, O. E., & Varela Videla, F. J. (2023). Evaluation of the risks in the Integrated Reporting of Cemex SA and their comparison with the media coverage. CAPIC REVIEW, 21, 1–13. https://doi.org/10.35928/cr.vol21.2023.178

Copyright (c) 2023 Jorge Daniel Simaro, Omar Edgardo Tonelli Pierrou, Francisco Javier Varela Videla

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Abstract

The requirements of business information have been changing over time due to the demands of the different stakeholders, who require organizations to render accounts more transparent and comprehensive. The Integrated Reporting aims to satisfy the need to show in a single document, the financial and non-financial aspects, in a coherent and structured manner under a defined conceptual scheme that is easy to interpret.
In this paper, the Integrated Reporting of Cemex SA, corresponding to the years 2016 to 2020, was analyzed. The information contained therein was contrasted, referring to the risks and their management, with the information collected in the media. The objective was to corroborate if what was stated by the company was aligned with the expectations of the interest groups, expressed through the media, as an application of the counter-accounting concept.
A qualitative approach was used, applying a type of non-random sampling for the selection of a single descriptive cross-sectional case, taking as the source of information the reports published by Cemex from the years 2016 to 2020 and the news published from the year 2017 to the year 2021, related to those reports.
The result provided a cumulative narrative that adds something new to the understanding of the study problem.

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