Integrated Scoreboard Project | The Spanish Accounting and Business Administration Association, research in the standardization of non-financial: environmental, social and corporate governance with XBRL

Who we are?

aeca is a professional institute, founded in 1979, and declared as of public utility in 1982. aeca is the only professional body that issues generally accepted Accounting Principles and Standards, and recommendations or studies concerning good practices in business management and internationalization. With a strong presence in Spain, Portugal and Latin America, since 2006 aeca is promoting good practices in sustainable reporting and management.

Records – CSR Committee

What is Integrated Reporting?

It is a process that results in communication, most visibly a periodic “integrated report”, about value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. An integrated report should be prepared in accordance with the International Framework that will be issued by the IIRC,, which will be of benefit to a broad range of stakeholders.

Why we are relevant?

aeca is the first global professional institution to promote the use of the XBRL standard (eXtensible Business Reporting Language) for the production and submission of financial [F], environmental [E], social [S] and corporate governance [G] information by the Internet. Their XBRL proposals have been acknowledged by XBRL International.

Project timeline

aeca submision to the IIRC Discussion paper

Case study acknowledged by the IIRC (pag 37): Pilot Programme Yearbook 2012

The Spanish Accounting and Business Administration Association has been developing and applying research in the standardization of non-financial information in the areas of environmental, social and corporate governance, promoting the latest technologies in the reporting process (XBRL) for the correct management of this information if it is considered valuable by companies and stakeholders

Executive Overview