ANALYSIS OF DISCLOSURE LEVEL OF RECOMMENDED AND VOLUNTARY INFORMATION ABOUT HUMAN RESOURCES IN MANAGEMENT REPORTS OF LISTED COMPANIES IN BM&FBOVESPA

Detalhes bibliográficos
Autor(a) principal: Felix Júnior, Luiz Antônio
Data de Publicação: 2018
Outros Autores: Oliveira, Marcos Roberto Gois de, Miranda, Luiz Carlos, Galvão, Kécia da Silveira, Lagioia, Umbelina Cravo Teixeira
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/68512
Resumo: Human resources are immensely important when developing organizations. Therefore, investing in the companies’ staff has been seen as an advantage for the investor. To exhibit that investment to its investors, the companies have used the information disclosure process, especially in a non-financial way. Consequently, this study aimed to analyze in a qualitative and quantitative way, the level of information disseminated on human resources, recommended by the CVM, through its Guidance Opinion No. 15/87, as well as the level of disclosure voluntarily made in the management reports of the companies listed on BM & FBOVESPA. To develop this study we analyzed descriptively the contents related to human resources, exhibited in the management reports. As a result of this research, we concluded that the companies do not demonstrate a high level of information disclosure, recommended and voluntary, on human resources and that the divulgation levels fluctuate over the years, which is motivated because there is no obligation nature for exposure that kind of information. However, most companies execute some type of disclosure related to their human resources
id UFRGS-23_96f0049ef8af80d80a0127e68fb9c7bc
oai_identifier_str oai:seer.ufrgs.br:article/68512
network_acronym_str UFRGS-23
network_name_str ConTexto
repository_id_str
spelling ANALYSIS OF DISCLOSURE LEVEL OF RECOMMENDED AND VOLUNTARY INFORMATION ABOUT HUMAN RESOURCES IN MANAGEMENT REPORTS OF LISTED COMPANIES IN BM&FBOVESPAANÁLISE DO NÍVEL DA DIVULGAÇÃO DE INFORMAÇÃO RECOMENDADA E VOLUNTÁRIA SOBRE RECURSOS HUMANOS NOS RELATÓRIOS DA ADMINISTRAÇÃO DE COMPANHIAS LISTADAS NA BM&FBOVESPAHuman resourcesVoluntary divulgationSuggested divulgationRecursos humanosDivulgação voluntáriaDivulgação recomendadaHuman resources are immensely important when developing organizations. Therefore, investing in the companies’ staff has been seen as an advantage for the investor. To exhibit that investment to its investors, the companies have used the information disclosure process, especially in a non-financial way. Consequently, this study aimed to analyze in a qualitative and quantitative way, the level of information disseminated on human resources, recommended by the CVM, through its Guidance Opinion No. 15/87, as well as the level of disclosure voluntarily made in the management reports of the companies listed on BM & FBOVESPA. To develop this study we analyzed descriptively the contents related to human resources, exhibited in the management reports. As a result of this research, we concluded that the companies do not demonstrate a high level of information disclosure, recommended and voluntary, on human resources and that the divulgation levels fluctuate over the years, which is motivated because there is no obligation nature for exposure that kind of information. However, most companies execute some type of disclosure related to their human resources Os recursos humanos são de vital importância no desenvolvimento das organizações, logo os investimentos no corpo funcional das companhias têm sido vistos como um diferencial para o investidor. Para expor tal investimento aos seus investidores, as companhias têm usado o processo de divulgação de informações, em especial de forma não financeira. Por este motivo, este estudo se propôs em seu objetivo a analisar, de forma qualitativa e quantitativa, o nível de divulgação de informações sobre recursos humanos, recomendados pela CVM, por meio do seu Parecer de Orientação nº 15/87, bem como o nível de divulgação realizado de forma voluntária nos relatórios da administração das companhias listadas na BMF&BOVESPA. Para o desenvolvimento deste estudo foram analisados, de forma descritiva, os conteúdos relacionados aos recursos humanos, expostos nos relatórios da administração. Como resultados desta pesquisa, concluiu-se que as companhias não demonstram um alto índice de divulgação das informações recomendado e voluntário sobre os recursos humanos e que os níveis de evidenciação oscilam ao longo dos anos, o que é motivado por não haver um cunho de obrigatoriedade para a exposição deste tipo de informação. Contudo, a maior parte das companhias realiza algum tipo de divulgação relacionada aos seus recursos humanos.UFRGS2018-11-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/68512ConTexto - Contabilidade em Texto; v. 17 n. 36 (2017): maio/ago. 20172175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/68512/pdfCopyright (c) 2018 ConTextoinfo:eu-repo/semantics/openAccessFelix Júnior, Luiz AntônioOliveira, Marcos Roberto Gois deMiranda, Luiz CarlosGalvão, Kécia da SilveiraLagioia, Umbelina Cravo Teixeira2018-11-04T23:44:25Zoai:seer.ufrgs.br:article/68512Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2018-11-04T23:44:25ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv ANALYSIS OF DISCLOSURE LEVEL OF RECOMMENDED AND VOLUNTARY INFORMATION ABOUT HUMAN RESOURCES IN MANAGEMENT REPORTS OF LISTED COMPANIES IN BM&FBOVESPA
ANÁLISE DO NÍVEL DA DIVULGAÇÃO DE INFORMAÇÃO RECOMENDADA E VOLUNTÁRIA SOBRE RECURSOS HUMANOS NOS RELATÓRIOS DA ADMINISTRAÇÃO DE COMPANHIAS LISTADAS NA BM&FBOVESPA
title ANALYSIS OF DISCLOSURE LEVEL OF RECOMMENDED AND VOLUNTARY INFORMATION ABOUT HUMAN RESOURCES IN MANAGEMENT REPORTS OF LISTED COMPANIES IN BM&FBOVESPA
spellingShingle ANALYSIS OF DISCLOSURE LEVEL OF RECOMMENDED AND VOLUNTARY INFORMATION ABOUT HUMAN RESOURCES IN MANAGEMENT REPORTS OF LISTED COMPANIES IN BM&FBOVESPA
Felix Júnior, Luiz Antônio
Human resources
Voluntary divulgation
Suggested divulgation
Recursos humanos
Divulgação voluntária
Divulgação recomendada
title_short ANALYSIS OF DISCLOSURE LEVEL OF RECOMMENDED AND VOLUNTARY INFORMATION ABOUT HUMAN RESOURCES IN MANAGEMENT REPORTS OF LISTED COMPANIES IN BM&FBOVESPA
title_full ANALYSIS OF DISCLOSURE LEVEL OF RECOMMENDED AND VOLUNTARY INFORMATION ABOUT HUMAN RESOURCES IN MANAGEMENT REPORTS OF LISTED COMPANIES IN BM&FBOVESPA
title_fullStr ANALYSIS OF DISCLOSURE LEVEL OF RECOMMENDED AND VOLUNTARY INFORMATION ABOUT HUMAN RESOURCES IN MANAGEMENT REPORTS OF LISTED COMPANIES IN BM&FBOVESPA
title_full_unstemmed ANALYSIS OF DISCLOSURE LEVEL OF RECOMMENDED AND VOLUNTARY INFORMATION ABOUT HUMAN RESOURCES IN MANAGEMENT REPORTS OF LISTED COMPANIES IN BM&FBOVESPA
title_sort ANALYSIS OF DISCLOSURE LEVEL OF RECOMMENDED AND VOLUNTARY INFORMATION ABOUT HUMAN RESOURCES IN MANAGEMENT REPORTS OF LISTED COMPANIES IN BM&FBOVESPA
author Felix Júnior, Luiz Antônio
author_facet Felix Júnior, Luiz Antônio
Oliveira, Marcos Roberto Gois de
Miranda, Luiz Carlos
Galvão, Kécia da Silveira
Lagioia, Umbelina Cravo Teixeira
author_role author
author2 Oliveira, Marcos Roberto Gois de
Miranda, Luiz Carlos
Galvão, Kécia da Silveira
Lagioia, Umbelina Cravo Teixeira
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Felix Júnior, Luiz Antônio
Oliveira, Marcos Roberto Gois de
Miranda, Luiz Carlos
Galvão, Kécia da Silveira
Lagioia, Umbelina Cravo Teixeira
dc.subject.por.fl_str_mv Human resources
Voluntary divulgation
Suggested divulgation
Recursos humanos
Divulgação voluntária
Divulgação recomendada
topic Human resources
Voluntary divulgation
Suggested divulgation
Recursos humanos
Divulgação voluntária
Divulgação recomendada
description Human resources are immensely important when developing organizations. Therefore, investing in the companies’ staff has been seen as an advantage for the investor. To exhibit that investment to its investors, the companies have used the information disclosure process, especially in a non-financial way. Consequently, this study aimed to analyze in a qualitative and quantitative way, the level of information disseminated on human resources, recommended by the CVM, through its Guidance Opinion No. 15/87, as well as the level of disclosure voluntarily made in the management reports of the companies listed on BM & FBOVESPA. To develop this study we analyzed descriptively the contents related to human resources, exhibited in the management reports. As a result of this research, we concluded that the companies do not demonstrate a high level of information disclosure, recommended and voluntary, on human resources and that the divulgation levels fluctuate over the years, which is motivated because there is no obligation nature for exposure that kind of information. However, most companies execute some type of disclosure related to their human resources
publishDate 2018
dc.date.none.fl_str_mv 2018-11-04
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/68512
url https://seer.ufrgs.br/index.php/ConTexto/article/view/68512
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/68512/pdf
dc.rights.driver.fl_str_mv Copyright (c) 2018 ConTexto
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 ConTexto
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 17 n. 36 (2017): maio/ago. 2017
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
_version_ 1799766350206337024

Registros relacionados