What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista Catarinense da Ciência Contábil (Online) |
Texto Completo: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/3284 |
Resumo: | Due the frequent changes in the global business scenario, there is also a need for companies to detail their socio-environmental responsibility practices and strategic information, which generate value for stakeholders and the community. The objective of this investigation is to identify the information disclosed by the financial institutions listed in [B]³ in the Integrated Reporting for the year 2019. Regarding to the methodological procedures, a qualitative approach was used in 51 KPIs. The technique used was Bardin's content analysis (1977). The KPIs were identified for each capital that makes up the structure of the RI Framework. Regarding the results, it was possible to observe that the analyzed companies, in general, seek to disclose more data related to the earnings per share KPIs; branches and network; dividends; number of queries and transactions; brand and reputation; presence on social networks; training expenses; sustainability index ranking and number of meetings and roadshows. Furthermore, it was possible to verify that each institution discloses the data differently, and that not all the information listed in the IIRC Framework is taken into account by the institutions. It was also observed that there is no standard for the elaboration of the Integrated Reporting by the analyzed institutions, and that most of them seek to disclose data that are favorable to the company. Thus, the research in question contributes to academy, corporate report makers and companies studying to adopt this report. |
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What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³O que é divulgado no relato integrado? uma análise das instituições financeiras listadas na Brasil Bolsa Balcão [B]³Relato IntegradoDivulgação em Instituições FinanceirasKPIIntegrated ReportingDisclosure in Financial InstitutionsKPIDue the frequent changes in the global business scenario, there is also a need for companies to detail their socio-environmental responsibility practices and strategic information, which generate value for stakeholders and the community. The objective of this investigation is to identify the information disclosed by the financial institutions listed in [B]³ in the Integrated Reporting for the year 2019. Regarding to the methodological procedures, a qualitative approach was used in 51 KPIs. The technique used was Bardin's content analysis (1977). The KPIs were identified for each capital that makes up the structure of the RI Framework. Regarding the results, it was possible to observe that the analyzed companies, in general, seek to disclose more data related to the earnings per share KPIs; branches and network; dividends; number of queries and transactions; brand and reputation; presence on social networks; training expenses; sustainability index ranking and number of meetings and roadshows. Furthermore, it was possible to verify that each institution discloses the data differently, and that not all the information listed in the IIRC Framework is taken into account by the institutions. It was also observed that there is no standard for the elaboration of the Integrated Reporting by the analyzed institutions, and that most of them seek to disclose data that are favorable to the company. Thus, the research in question contributes to academy, corporate report makers and companies studying to adopt this report.Com as frequentes mudanças no cenário dos negócios mundiais, há também a necessidade de as empresas detalharem suas práticas de responsabilidade socioambiental e informações estratégicas, que geram valor aos stakeholders e à comunidade. O objetivo desta investigação é identificar as informações divulgadas pelas instituições financeiras listadas na [B]³ no Relato Integrado do ano de 2019. No que se refere aos procedimentos metodológicos, empregou-se a abordagem qualitativa em 51 KPI’s. A técnica utilizada foi a análise de conteúdo de Bardin (1977). Os KPIs foram identificados por cada capital que compõe a estrutura do Framework do RI. No que se refere aos resultados, foi possível observar que as empresas analisadas, no geral, buscam divulgar mais dados relacionados aos KPIs lucro por ação; filiais e rede; dividendos; número de consultas e transações; marca e reputação; presença nas redes sociais; despesas com treinamentos; classificação do índice de sustentabilidade e número de reuniões e roadshows. Ademais, foi possível constatar que cada instituição divulga os dados de forma diferente, e que nem todas as informações relacionadas no Framework do IIRC são levadas em consideração pelas instituições. Observou-se, também, que não há um padrão de elaboração do Relato Integrado por parte das instituições analisadas, e que em sua maioria, elas buscam divulgar os dados que são favoráveis a empresa. Dessa forma, a pesquisa em questão contribui com a academia, elaboradores de relatórios corporativos e empresas que estudam adotar esse relatório.Conselho Regional de Contabilidade de Santa Catarina2022-09-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/ziptext/xmlhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/328410.16930/2237-766220223084Revista Catarinense da Ciência Contábil; v. 21 (2022): RCCC; e32842237-76621808-378110.16930/2237-76622022reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporenghttps://revista.crcsc.org.br/index.php/CRCSC/article/view/3284/2422https://revista.crcsc.org.br/index.php/CRCSC/article/view/3284/2423https://revista.crcsc.org.br/index.php/CRCSC/article/view/3284/2424https://revista.crcsc.org.br/index.php/CRCSC/article/view/3284/242510.16930/2237-766220223284110.16930/2237-7662202232842Copyright (c) 2022 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessZalutzki Novaki, Daiane Munhoz, Augusto Oscar Seiffert Souza, Antonio Nadson Mascarenhas Favato, Kelli Juliane 2022-09-30T09:57:30Zoai:ojs.pkp.sfu.ca:article/3284Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2022-09-30T09:57:30Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³ O que é divulgado no relato integrado? uma análise das instituições financeiras listadas na Brasil Bolsa Balcão [B]³ |
title |
What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³ |
spellingShingle |
What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³ Zalutzki Novaki, Daiane Relato Integrado Divulgação em Instituições Financeiras KPI Integrated Reporting Disclosure in Financial Institutions KPI |
title_short |
What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³ |
title_full |
What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³ |
title_fullStr |
What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³ |
title_full_unstemmed |
What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³ |
title_sort |
What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³ |
author |
Zalutzki Novaki, Daiane |
author_facet |
Zalutzki Novaki, Daiane Munhoz, Augusto Oscar Seiffert Souza, Antonio Nadson Mascarenhas Favato, Kelli Juliane |
author_role |
author |
author2 |
Munhoz, Augusto Oscar Seiffert Souza, Antonio Nadson Mascarenhas Favato, Kelli Juliane |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Zalutzki Novaki, Daiane Munhoz, Augusto Oscar Seiffert Souza, Antonio Nadson Mascarenhas Favato, Kelli Juliane |
dc.subject.por.fl_str_mv |
Relato Integrado Divulgação em Instituições Financeiras KPI Integrated Reporting Disclosure in Financial Institutions KPI |
topic |
Relato Integrado Divulgação em Instituições Financeiras KPI Integrated Reporting Disclosure in Financial Institutions KPI |
description |
Due the frequent changes in the global business scenario, there is also a need for companies to detail their socio-environmental responsibility practices and strategic information, which generate value for stakeholders and the community. The objective of this investigation is to identify the information disclosed by the financial institutions listed in [B]³ in the Integrated Reporting for the year 2019. Regarding to the methodological procedures, a qualitative approach was used in 51 KPIs. The technique used was Bardin's content analysis (1977). The KPIs were identified for each capital that makes up the structure of the RI Framework. Regarding the results, it was possible to observe that the analyzed companies, in general, seek to disclose more data related to the earnings per share KPIs; branches and network; dividends; number of queries and transactions; brand and reputation; presence on social networks; training expenses; sustainability index ranking and number of meetings and roadshows. Furthermore, it was possible to verify that each institution discloses the data differently, and that not all the information listed in the IIRC Framework is taken into account by the institutions. It was also observed that there is no standard for the elaboration of the Integrated Reporting by the analyzed institutions, and that most of them seek to disclose data that are favorable to the company. Thus, the research in question contributes to academy, corporate report makers and companies studying to adopt this report. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-09-29 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3284 10.16930/2237-766220223084 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3284 |
identifier_str_mv |
10.16930/2237-766220223084 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3284/2422 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3284/2423 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3284/2424 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3284/2425 10.16930/2237-7662202232841 10.16930/2237-7662202232842 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/zip text/xml |
dc.publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
dc.source.none.fl_str_mv |
Revista Catarinense da Ciência Contábil; v. 21 (2022): RCCC; e3284 2237-7662 1808-3781 10.16930/2237-76622022 reponame:Revista Catarinense da Ciência Contábil (Online) instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC) instacron:CRCSC |
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Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
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CRCSC |
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CRCSC |
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Revista Catarinense da Ciência Contábil (Online) |
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Revista Catarinense da Ciência Contábil (Online) |
repository.name.fl_str_mv |
Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
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