Relato integrado: uma validação das diretrizes do Global Reporting Initiative nas empresas listadas no índice de sustentabilidade empresarial da Brasil, Bolsa e Balcão

• Autor(a) principal: Balardim, Adriana Rodrigues
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/20555
• topic: Relato Integrado; Sustentabilidade; GRI; Integrated reporting; Sustainability; Global Reporting Initiative; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

Transparency and the commitment of organizations to the dissemination of their economic, social and environmental results are increasingly important to meet the needs of stakeholders. This study analyzed the integrated reports, also identified as an annual report or sustainability report, published by companies with the objective of verifying adherence to the GRI guidelines and presented a summary with the pillars of sustainability: economic, social and environmental. The database initially considered 34 companies, which are listed in B3's Business Sustainability Index (ISE). Of these, 18 companies were analyzed, considering those that published their reports in the period of 5 years (2012 to 2016). The scope of the analysis was based on the report released in 2016 and it was concluded that 14 companies declare that they comply with the GRI guidelines, which represents 41% of the total sample and 78% of the total companies that were analyzed. This was evidenced by the positive opinion of the Limited Assurance Report issued by independent bodies