Jabarkan Information as records dari Informasi dalam bahasa sunda

Records are a specialized form of information. Essentially, records are information produced consciously or as by-products of business activities or transactions and retained because of their value.  Primarily their value is as evidence of the activities of the organization but they may also be retained for their informational value.  Sound records management ensures that the integrity of records is preserved for as long as they are required.

The international standard on records management, ISO 15489, defines records as "information created, received, and maintained as evidence and information by an organization or person, in pursuance of legal obligations or in the transaction of business". The International Committee on Archives (ICA) Committee on electronic records defined a record as, "a specific piece of recorded information generated, collected or received in the initiation, conduct or completion of an activity and that comprises sufficient content, context and structure to provide proof or evidence of that activity".

Records may be retained because  of their business value, as part of the corporate memory of the organization or to meet legal, fiscal or accountability requirements imposed on the organization. Willis (2005) expressed the view that sound management of business records and information delivered "…six key requirements for good corporate governance…transparency; accountability; due process; compliance; meeting statutory and common law requirements; and security of personal and corporate information."