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Avaliação da comunicação da sustentabilidade em relatos integrados: um estudo de caso no Brasil
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Advisor(s)
Abstract(s)
Esta dissertação apresenta um trabalho de pesquisa que visa analisar, em uma amostra, a
comunicação sobre a sustentabilidade em Relatos Integrados (RI) de organizações no
Brasil. O objeto deste trabalho é avaliar se nestes relatos as informações financeiras e não
financeiras são tratadas de forma holística e com a mesma importância, e como esta
evidenciação de informações permite o relato da sustentabilidade em seus aspetos
económicos, sociais e ambientais. Na revisão de literatura foi possível identificar outros
trabalhos que realizaram análises semelhantes, dos quais muitos destes evidenciam que o
enquadramento do relato integrado demonstra ter grande potencial para a comunicação da
sustentabilidade tornando-a importante para avaliações estratégicas por parte das
empresas. Apesar desta condição estas pesquisas evidenciam que ainda há uma tendência
a valorização das informações económicas, em detrimento das informações sociais e
ambientais. O trabalho analisa os relatos integrados de uma amostra, que relaciona
empresas do setor privado, setor público e de economia mista, em três fases: Leitura dos
relatos integrados que compõem a amostra, grelha de avaliação respondida por gestores e,
por fim, o método Analytic Hierarchy Process (AHP – Processo Analítico Hierárquico),
que permitiu trabalhar a informação recolhida, de forma a determinar o grau de importância
da comunicação da sustentabilidade. A análise da hierarquia foi pautada sobre os pilares da
sustentabilidade, portanto alinhadas aos aspetos económicos, sociais e ambientais, desta
forma a compreender se há diferenças substanciais no tratamento e divulgação de aspetos
financeiros e não financeiros representados pelos capitais do enquadramento do RI, o que
permitiu compreender o quanto organizações dedicaram para os aspetos sociais, ambientais
e económicos na comunicação de suas informações sobre sustentabilidade. Através destas
avaliações foi possível confirmar pesquisas anteriores, que destacam uma maior atenção
aos stakeholders interessados em informações financeiras. Os resultados apontam que os
RI analisados, na amostra, ainda são um instrumento que mais prioriza a informações
económicas, com menor valorização dos capitais que abordam recursos naturais, humanos
e intelectuais, o que corrobora com estudos apresentados na revisão da literatura que
encontraram a mesma tendência. No entanto, os resultados também permitem avaliar que
este enquadramento pode ser utilizado para comunicar, com qualidade, sobre a
sustentabilidade a ainda auxiliar para que esta seja utilizada para apoio das decisões
estratégicas da empresa, desde que o RI esteja adequadamente estruturado e a considerar
os impactos sociais e ambientais como fatores decisivos na gestão destas organizações.
This dissertation presents a research work that aims to analyze, in a sample, the communication about sustainability in Integrated Reports (IR) of organizations in Brazil. The object of this work is to evaluate whether in these reports the financial and nonfinancial information are treated holistically and with the same importance, and how this evidencing of information enables the reporting of sustainability in its economic, social and environmental aspects. In the literature review, it was possible to identify other works that conducted similar analyses, of which many of these highlight that the integrated reporting framework demonstrates great potential for the communication of sustainability, making it important for strategic assessments by companies. Despite this condition, these studies show that there is still a tendency to value economic information to the detriment of social and environmental information. The work analyses the integrated reports of a sample, which relates private sector, public sector and mixed economy companies, in three phases: Reading of the integrated reports that comprise the sample, evaluation grid answered by managers and, finally, the Analytic Hierarchy Process (AHP) method, which allowed working the information collected, in order to determine the degree of importance of sustainability communication. The hierarchy analysis was guided on the sustainability pillars, therefore aligned to the economic, social and environmental aspects, in this way to understand if there are substantial differences in the treatment and disclosure of financial and non-financial aspects represented by the capitals of the IR framework, which allowed understanding how much organizations dedicated to the social, environmental and economic aspects in the communication of their sustainability information. Through these assessments, it was possible to confirm previous researches, which highlight a greater attention to stakeholders interested in financial information. The results point out that the IRs analyzed, in the sample, are still an instrument that prioritizes more economic information, with less appreciation of the capital that addresses natural, human and intellectual resources, which corroborates with studies presented in the literature review that found the same trend. However, results also enable the assessment that this framework can be used to communicate, with quality, about sustainability and help so that this is used to support the company's strategic decisions, as long as the IR is adequately structured and considers social and environmental influences as decisive factors in the management of these organizations.
This dissertation presents a research work that aims to analyze, in a sample, the communication about sustainability in Integrated Reports (IR) of organizations in Brazil. The object of this work is to evaluate whether in these reports the financial and nonfinancial information are treated holistically and with the same importance, and how this evidencing of information enables the reporting of sustainability in its economic, social and environmental aspects. In the literature review, it was possible to identify other works that conducted similar analyses, of which many of these highlight that the integrated reporting framework demonstrates great potential for the communication of sustainability, making it important for strategic assessments by companies. Despite this condition, these studies show that there is still a tendency to value economic information to the detriment of social and environmental information. The work analyses the integrated reports of a sample, which relates private sector, public sector and mixed economy companies, in three phases: Reading of the integrated reports that comprise the sample, evaluation grid answered by managers and, finally, the Analytic Hierarchy Process (AHP) method, which allowed working the information collected, in order to determine the degree of importance of sustainability communication. The hierarchy analysis was guided on the sustainability pillars, therefore aligned to the economic, social and environmental aspects, in this way to understand if there are substantial differences in the treatment and disclosure of financial and non-financial aspects represented by the capitals of the IR framework, which allowed understanding how much organizations dedicated to the social, environmental and economic aspects in the communication of their sustainability information. Through these assessments, it was possible to confirm previous researches, which highlight a greater attention to stakeholders interested in financial information. The results point out that the IRs analyzed, in the sample, are still an instrument that prioritizes more economic information, with less appreciation of the capital that addresses natural, human and intellectual resources, which corroborates with studies presented in the literature review that found the same trend. However, results also enable the assessment that this framework can be used to communicate, with quality, about sustainability and help so that this is used to support the company's strategic decisions, as long as the IR is adequately structured and considers social and environmental influences as decisive factors in the management of these organizations.
Description
Keywords
Avaliação Comunicação Divulgação Sustentabilidade Relato Integrado Organizações Setor público Setor privado Estudo de casos Brasil Integrated Reporting Sustainability Evaluation Disclosure Brazil
Pedagogical Context
Citation
Godoi, Wagner da Costa - Avaliação da comunicação da sustentabilidade em relatos integrados [Em linha]: um estudo de caso no Brasil. [S.l.]: [s.n.], 2021. 120 p.