Publicación: Aseguramiento para la fiabilidad de los reportes integrados en los hoteles del distrito turístico, cultural e histórico de Santa Marta
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The integrated reports are used to communicate information in clear concise integrated and explaining how resources generate value , it also helps businesses to think broadly about the strategies and plans to manage the risks clear looking for solutions and investment generating confidence and credibility in the future for this reason it is one of the topics of interest that have managed to capture the attention of business especially in the hospitality industry for the contribution that should contribute to the cultural sector social and environmental. For this reason, the objective of this work is to know what security have the reports submitted by this sector, which is the type of assurance required for the development and sustainability of such reports, those responsible for monitoring the non-financial information presented and under which standards are produced.