The purpose of this document is initially related to the identification of academic publications on sustainability reports, in particular those that link the referents of the Global Reporting Initiative [GRI] and which are intended to study business contexts in Latin America, for later Characterize the publications found. For this purpose, 18 articles published between 2006 and 2016 were collected in the databases of EBSCO, JSTOR and ScienceDirect. The research developed is quantitative and qualitative with a descriptive approach, firstly, quantitative because it makes use of bibliometric techniques that allow to determine where the literature focuses in this field and, qualitatively because it is based on a review of content analysis. The results indicate that most of the studies have focused on evaluating the use of sustainability reports as a management reporting tool, mainly con...

This paper focuses on the relevance that Small and Medium Enterprises [SMEs] have in the growth of a country, therefore the objective of the work is to analyze the accounting regulatory alternatives that countries such as Colombia, Ecuador, Peru, Argentina, Mexico, and some basic aspects of Chile, Bolivia and Brazil have assumed in the process of adoption of IFRS for SMEs; for this purpose a qualitative methodology is used, based on a documentary review and focused on accounting for the common and recurrent problems of the convergence process. As a result of the respective content analysis of the documents found, the following categories of the problems encountered are established: effects of the convergence process on the users of financial information and decision making, asymmetries in the accounting treatment in the IFRS for SMEs, costs in the generation of information, and, some dem...