Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders

Detalhes bibliográficos
Autor(a) principal: Bevilaqua, Isabelle
Data de Publicação: 2023
Outros Autores: Freire, Fatima de Souza
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: Contextus (Fortaleza. Online)
Texto Completo: http://periodicos.ufc.br/contextus/article/view/81294
Resumo: The study aimed to identify the opportunities and challenges in the development of Integrated Reporting based on the principles of dialogic accounting and to analyze the elements related to engagement with stakeholders. An analogy was made between the principles of dialogic accounting and integrated reporting and a content analysis in the reports evidenced by the Banco Nacional de Desenvolvimento, referring to the years 2018 to 2020. The following opportunities were identified: engagement with stakeholders, provision of accounts and transparency and improved dialogue. And as challenges: understanding the content. Furthermore, it was understood that the bank appreciates the engagement with its stakeholders and presents non-financial information providing a scenario for the development of dialogic accounting and integrated reporting.
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spelling Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholdersOportunidades y desafíos del reporte integrado basada en los principios de la contabilidad dialógica y del compromiso de los s takeholdersOportunidades e desafios do relato integrado a partir dos princípios do dialogic accounting e do engajamento dos stakeholdersIntegrated reportdialoguecommunicationintegrated thinkingengagementRelato integradodiálogocomunicaçãopensamento integradoengajamentoReporte integradodiálogocomunicaciónpensamiento integradocompromisoThe study aimed to identify the opportunities and challenges in the development of Integrated Reporting based on the principles of dialogic accounting and to analyze the elements related to engagement with stakeholders. An analogy was made between the principles of dialogic accounting and integrated reporting and a content analysis in the reports evidenced by the Banco Nacional de Desenvolvimento, referring to the years 2018 to 2020. The following opportunities were identified: engagement with stakeholders, provision of accounts and transparency and improved dialogue. And as challenges: understanding the content. Furthermore, it was understood that the bank appreciates the engagement with its stakeholders and presents non-financial information providing a scenario for the development of dialogic accounting and integrated reporting.El objetivo es identificar las oportunidades y los desafíos en el desarrollo de Reporte Integrado basados ​​en los principios de la contabilidad dialógica y analizar los elementos con el compromiso con las partes interesadas. Se realizó una analogía entre los principios de la contabilidad dialógica y el reporte integrado y un análisis de contenido en los informes evidenciados por el Banco Nacional de Desarrollo, referentes 2018 a 2020. Se identificaron las oportunidades: relacionamiento con grupos de interés, provisión de cuentas y transparencia y mejora del diálogo. Como desafios: comprender el contenido. El banco valora el compromiso con sus grupos de interés y presenta información no financiera proporcionando un escenario para el desarrollo de la contabilidad dialógica y el reporte integrado.O estudo objetivou identificar as oportunidades e os desafios do desenvolvimento do Relato Integrado a partir dos princípios da contabilidade dialógica e analisar os elementos relacionados ao engajamento com os stakeholders. Realizou-se uma analogia entre os princípios da contabilidade dialógica e do relato integrado e uma análise de conteúdo nos relatos evidenciados pelo Banco Nacional do Desenvolvimento, referente aos anos de 2018 a 2020. Foram identificadas como oportunidades: o engajamento com stakeholders, a prestação de contas e transparência e a melhoria no diálogo. E como desafios: compreensão do conteúdo. Ainda, compreendeu-se de que o banco aprecia o engajamento com seus stakeholders e apresenta informações não financeiras proporcionando um cenário para o desenvolvimento da contabilidade dialógica e do relato integrado.FEAAC/UFC2023-02-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/ziphttp://periodicos.ufc.br/contextus/article/view/8129410.19094/contextus.2023.81294Contextus - Contemporary Journal of Economics and Management; Vol. 21: jan/dez 2023; e81294Contextus – Revista Contemporánea de Economía y Gestión; Vol. 21: jan/dez 2023; e81294Contextus – Revista Contemporânea de Economia e Gestão; v. 21: jan/dez 2023; e812942178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCengporhttp://periodicos.ufc.br/contextus/article/view/81294/227748http://periodicos.ufc.br/contextus/article/view/81294/227749http://periodicos.ufc.br/contextus/article/view/81294/227750http://periodicos.ufc.br/contextus/article/view/81294/227751http://periodicos.ufc.br/contextus/article/view/81294/227752http://periodicos.ufc.br/contextus/article/view/81294/227753Copyright (c) 2023 Revista: apenas para a 1a. publicaçãoinfo:eu-repo/semantics/openAccessBevilaqua, IsabelleFreire, Fatima de Souza2023-02-28T10:58:04Zoai:periodicos.ufc:article/81294Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2023-02-28T10:58:04Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false
dc.title.none.fl_str_mv Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders
Oportunidades y desafíos del reporte integrado basada en los principios de la contabilidad dialógica y del compromiso de los s takeholders
Oportunidades e desafios do relato integrado a partir dos princípios do dialogic accounting e do engajamento dos stakeholders
title Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders
spellingShingle Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders
Bevilaqua, Isabelle
Integrated report
dialogue
communication
integrated thinking
engagement
Relato integrado
diálogo
comunicação
pensamento integrado
engajamento
Reporte integrado
diálogo
comunicación
pensamiento integrado
compromiso
title_short Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders
title_full Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders
title_fullStr Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders
title_full_unstemmed Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders
title_sort Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders
author Bevilaqua, Isabelle
author_facet Bevilaqua, Isabelle
Freire, Fatima de Souza
author_role author
author2 Freire, Fatima de Souza
author2_role author
dc.contributor.author.fl_str_mv Bevilaqua, Isabelle
Freire, Fatima de Souza
dc.subject.por.fl_str_mv Integrated report
dialogue
communication
integrated thinking
engagement
Relato integrado
diálogo
comunicação
pensamento integrado
engajamento
Reporte integrado
diálogo
comunicación
pensamiento integrado
compromiso
topic Integrated report
dialogue
communication
integrated thinking
engagement
Relato integrado
diálogo
comunicação
pensamento integrado
engajamento
Reporte integrado
diálogo
comunicación
pensamiento integrado
compromiso
description The study aimed to identify the opportunities and challenges in the development of Integrated Reporting based on the principles of dialogic accounting and to analyze the elements related to engagement with stakeholders. An analogy was made between the principles of dialogic accounting and integrated reporting and a content analysis in the reports evidenced by the Banco Nacional de Desenvolvimento, referring to the years 2018 to 2020. The following opportunities were identified: engagement with stakeholders, provision of accounts and transparency and improved dialogue. And as challenges: understanding the content. Furthermore, it was understood that the bank appreciates the engagement with its stakeholders and presents non-financial information providing a scenario for the development of dialogic accounting and integrated reporting.
publishDate 2023
dc.date.none.fl_str_mv 2023-02-28
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 http://periodicos.ufc.br/contextus/article/view/81294
10.19094/contextus.2023.81294
url http://periodicos.ufc.br/contextus/article/view/81294
identifier_str_mv 10.19094/contextus.2023.81294
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv http://periodicos.ufc.br/contextus/article/view/81294/227748
http://periodicos.ufc.br/contextus/article/view/81294/227749
http://periodicos.ufc.br/contextus/article/view/81294/227750
http://periodicos.ufc.br/contextus/article/view/81294/227751
http://periodicos.ufc.br/contextus/article/view/81294/227752
http://periodicos.ufc.br/contextus/article/view/81294/227753
dc.rights.driver.fl_str_mv Copyright (c) 2023 Revista: apenas para a 1a. publicação
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Revista: apenas para a 1a. publicação
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
application/zip
dc.publisher.none.fl_str_mv FEAAC/UFC
publisher.none.fl_str_mv FEAAC/UFC
dc.source.none.fl_str_mv Contextus - Contemporary Journal of Economics and Management; Vol. 21: jan/dez 2023; e81294
Contextus – Revista Contemporánea de Economía y Gestión; Vol. 21: jan/dez 2023; e81294
Contextus – Revista Contemporânea de Economia e Gestão; v. 21: jan/dez 2023; e81294
2178-9258
1678-2089
reponame:Contextus (Fortaleza. Online)
instname:Universidade Federal do Ceará (UFC)
instacron:UFC
instname_str Universidade Federal do Ceará (UFC)
instacron_str UFC
institution UFC
reponame_str Contextus (Fortaleza. Online)
collection Contextus (Fortaleza. Online)
repository.name.fl_str_mv Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)
repository.mail.fl_str_mv revistacontextus@ufc.br
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