Integrated Reports of the Steel Industries: Comparative Analysis of CSN Companies - Cia. Siderúrgica Nacional and Gerdau

Detalhes bibliográficos
Autor(a) principal: Silva da Rosa, Thaina
Data de Publicação: 2021
Outros Autores: Fernandes dos Santos, Gislaine, de Almeida Santos, Fernando, da Silva, Roberta Cristina
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista ENIAC pesquisa
Texto Completo: https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/856
Resumo: This article addresses information on the formation of the Integrated Report, a socio-environmental discussion and the environmental impacts of Steel Industries. The steel sector is of great importance for the other construction industries, having a turnover of R $ 98.5 billion according to the Yearbook of the Brazil Steel Institute 2020, due to its greatness the dissemination of social and environmental information as presented in an Integrated Report, helps in creating long-term value for the company and accountability to society. The study aims to compare the companies' reports and verify the presentation of the information. Comparative research was carried out and the companies were delimited by the steel industries that present the Integrated Report, being CSN - Cia Siderúrgica Nacional and Gerdau. The study was able to identify that the CSN company has a greater wealth of details and the reports are evolving in a way that they are complete and transparent. The topic addressed can help companies to develop instruments with greater internal and external comparability and assist in decision making, in addition to enabling reflections on social, environmental and economic indicators.
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spelling Integrated Reports of the Steel Industries: Comparative Analysis of CSN Companies - Cia. Siderúrgica Nacional and GerdauRelatos Integrados das Indústrias Siderúrgicas: Análise Comparativa das Empresas CSN - Cia. Siderúrgica Nacional e GerdauRelatos Integrados das Indústrias Siderúrgicas: Análise Comparativa das Empresas CSN - Cia. Siderúrgica Nacional e Gerdauintegrated reporting, sustainability, steel sectorrelato integrado, sustentabilidade, setor siderúrgicoThis article addresses information on the formation of the Integrated Report, a socio-environmental discussion and the environmental impacts of Steel Industries. The steel sector is of great importance for the other construction industries, having a turnover of R $ 98.5 billion according to the Yearbook of the Brazil Steel Institute 2020, due to its greatness the dissemination of social and environmental information as presented in an Integrated Report, helps in creating long-term value for the company and accountability to society. The study aims to compare the companies' reports and verify the presentation of the information. Comparative research was carried out and the companies were delimited by the steel industries that present the Integrated Report, being CSN - Cia Siderúrgica Nacional and Gerdau. The study was able to identify that the CSN company has a greater wealth of details and the reports are evolving in a way that they are complete and transparent. The topic addressed can help companies to develop instruments with greater internal and external comparability and assist in decision making, in addition to enabling reflections on social, environmental and economic indicators.Este artigo aborda informações sobre a formação do Relato Integrado, a discussão socioambiental e os impactos ambientais de Indústrias Siderúrgicas. O setor siderúrgico tem grande importância para as demais indústrias de construção, tendo um faturamento de R$ 98,5 bilhões de acordo com o Anuário do Instituto Aço Brasil 2020, pela sua grandeza a divulgação de informações socioambientais como apresentado em um Relato Integrado, auxilia na criação de valor a longo prazo da empresa e na prestação de contas para com a sociedade. O estudo tem como objetivo comparar o relato das empresas e verificar a forma de apresentação das informações. Foi realizada pesquisa comparativa e as empresas foram delimitadas pelas indústrias siderúrgicas que apresentam o Relato Integrado, sendo elas CSN – Cia Siderúrgica Nacional e Gerdau. O estudo conseguiu identificar que a empresa CSN tem maior riqueza de detalhes e os relatos estão evoluindo de maneira que ficam mais completos e transparentes. O tema abordado pode auxiliar as empresas a desenvolverem instrumentos com maior comparabilidade interna e externa e auxiliar na tomada decisão, além de possibilitar reflexões sobre indicadores sociais, ambientais e econômicos.Centro Universitário ENIAC2021-09-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/85610.22567/rep.v10i2.856Revista Eniac Pesquisa; Vol. 10 No. 2 (2021); 328-344REVISTA ENIAC PESQUISA; Vol. 10 Núm. 2 (2021); 328-344REVISTA ENIAC PESQUISA; v. 10 n. 2 (2021); 328-3442316-234110.22567/rep.v10i2reponame:Revista ENIAC pesquisainstname:Centro Universitário Eniacinstacron:ENIACporhttps://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/856/816Copyright (c) 2021 REVISTA ENIAC PESQUISAhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSilva da Rosa, ThainaFernandes dos Santos, Gislaine de Almeida Santos, Fernando da Silva, Roberta Cristina2024-07-09T18:47:59Zoai:ojs.pkp.sfu.ca:article/856Revistahttps://ojs.eniac.com.br/index.php/EniacPesquisaPRIhttp://ojs.eniac.com.br/index.php/EniacPesquisa/oai||revistaeniacpesquisa@fernandoasantos.com.br2316-23412316-2341opendoar:2024-07-09T18:47:59Revista ENIAC pesquisa - Centro Universitário Eniacfalse
dc.title.none.fl_str_mv Integrated Reports of the Steel Industries: Comparative Analysis of CSN Companies - Cia. Siderúrgica Nacional and Gerdau
Relatos Integrados das Indústrias Siderúrgicas: Análise Comparativa das Empresas CSN - Cia. Siderúrgica Nacional e Gerdau
Relatos Integrados das Indústrias Siderúrgicas: Análise Comparativa das Empresas CSN - Cia. Siderúrgica Nacional e Gerdau
title Integrated Reports of the Steel Industries: Comparative Analysis of CSN Companies - Cia. Siderúrgica Nacional and Gerdau
spellingShingle Integrated Reports of the Steel Industries: Comparative Analysis of CSN Companies - Cia. Siderúrgica Nacional and Gerdau
Silva da Rosa, Thaina
integrated reporting, sustainability, steel sector
relato integrado, sustentabilidade, setor siderúrgico
title_short Integrated Reports of the Steel Industries: Comparative Analysis of CSN Companies - Cia. Siderúrgica Nacional and Gerdau
title_full Integrated Reports of the Steel Industries: Comparative Analysis of CSN Companies - Cia. Siderúrgica Nacional and Gerdau
title_fullStr Integrated Reports of the Steel Industries: Comparative Analysis of CSN Companies - Cia. Siderúrgica Nacional and Gerdau
title_full_unstemmed Integrated Reports of the Steel Industries: Comparative Analysis of CSN Companies - Cia. Siderúrgica Nacional and Gerdau
title_sort Integrated Reports of the Steel Industries: Comparative Analysis of CSN Companies - Cia. Siderúrgica Nacional and Gerdau
author Silva da Rosa, Thaina
author_facet Silva da Rosa, Thaina
Fernandes dos Santos, Gislaine
de Almeida Santos, Fernando
da Silva, Roberta Cristina
author_role author
author2 Fernandes dos Santos, Gislaine
de Almeida Santos, Fernando
da Silva, Roberta Cristina
author2_role author
author
author
dc.contributor.author.fl_str_mv Silva da Rosa, Thaina
Fernandes dos Santos, Gislaine
de Almeida Santos, Fernando
da Silva, Roberta Cristina
dc.subject.por.fl_str_mv integrated reporting, sustainability, steel sector
relato integrado, sustentabilidade, setor siderúrgico
topic integrated reporting, sustainability, steel sector
relato integrado, sustentabilidade, setor siderúrgico
description This article addresses information on the formation of the Integrated Report, a socio-environmental discussion and the environmental impacts of Steel Industries. The steel sector is of great importance for the other construction industries, having a turnover of R $ 98.5 billion according to the Yearbook of the Brazil Steel Institute 2020, due to its greatness the dissemination of social and environmental information as presented in an Integrated Report, helps in creating long-term value for the company and accountability to society. The study aims to compare the companies' reports and verify the presentation of the information. Comparative research was carried out and the companies were delimited by the steel industries that present the Integrated Report, being CSN - Cia Siderúrgica Nacional and Gerdau. The study was able to identify that the CSN company has a greater wealth of details and the reports are evolving in a way that they are complete and transparent. The topic addressed can help companies to develop instruments with greater internal and external comparability and assist in decision making, in addition to enabling reflections on social, environmental and economic indicators.
publishDate 2021
dc.date.none.fl_str_mv 2021-09-01
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://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/856
10.22567/rep.v10i2.856
url https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/856
identifier_str_mv 10.22567/rep.v10i2.856
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/856/816
dc.rights.driver.fl_str_mv Copyright (c) 2021 REVISTA ENIAC PESQUISA
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 REVISTA ENIAC PESQUISA
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Centro Universitário ENIAC
publisher.none.fl_str_mv Centro Universitário ENIAC
dc.source.none.fl_str_mv Revista Eniac Pesquisa; Vol. 10 No. 2 (2021); 328-344
REVISTA ENIAC PESQUISA; Vol. 10 Núm. 2 (2021); 328-344
REVISTA ENIAC PESQUISA; v. 10 n. 2 (2021); 328-344
2316-2341
10.22567/rep.v10i2
reponame:Revista ENIAC pesquisa
instname:Centro Universitário Eniac
instacron:ENIAC
instname_str Centro Universitário Eniac
instacron_str ENIAC
institution ENIAC
reponame_str Revista ENIAC pesquisa
collection Revista ENIAC pesquisa
repository.name.fl_str_mv Revista ENIAC pesquisa - Centro Universitário Eniac
repository.mail.fl_str_mv ||revistaeniacpesquisa@fernandoasantos.com.br
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