Historically, investors have required financial information as a fundamental basis for decision-making. Asset valuation has been a subject of ongoing debate, intensified by the multinationalization of companies and globalization, which has generated a broad discussion on comparative accounting. This essay reviews how the positioning of international standards issued by the IASB has faced various challenges, from which important lessons have been drawn. Since 2008, Chile has gradually begun to integrate into the harmonizing trend of international accounting. However, the evolution of factors influencing investors’ decision-making, along with the growing prominence of other stakeholders, has led to a new set of corporate requirements. This shift has transformed the way companies report, moving towards new metrics, indicators, and types of qualitative information, known as non-financial information. This information is commonly presented in integrated reports. The new scenario in Chile, characterized by regulations that have emerged since 2022, is the focus of this work. The analysis will explore aspects of the Chilean process in both the financial and non-financial spheres, discussing the progress made and the lessons learned on the path toward greater transparency and accountability in corporate reporting.