Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A.

• Autor(a) principal: Faria, Thais de Souza
• Data de Publicação: 2023
• Outros Autores: Canedo, Rafael Henrique Pires dos Santos, Bonfim, Mariana Pereira, Alves, Mariana Azevedo, Soares, José Mauro Madeiros Velôso
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/31053
• topic: Relato Integrado; IIRC; Indústrias Nucleares do Brasil; Empresa pública; Prestação de Contas; Relato Integrado

Purpose: The aim of this paper is analyze the implementation and elaboration of the Integrated Report (IR) in the Nuclear Industries of Brazil (INB), a public company responsible for the production of nuclear fuel for the generation of electric energy in the industries of Angra 1 and 2. Methodology: In order to reach the proposed objective, a triangulation of three sources of information was carried out: initially, semi-structured interviews were carried out with IR preparers at the institution; then, the answers were related to the data present in the disclosures of the institution's reports, published in the years 2018, 2019 and 2020, since the Federal Audit Court made the issuance of IR mandatory for public companies; subsequently, the evidence was compared with the framework of the International Integrated Reporting Council (IIRC). Results: The results point to heterogeneity in the work team, complying with IIRC guidelines. It was also noticed mastery of the objectives and concepts related to the Integrated Report, especially about its use to generate a holistic and integrated view of the institution. In addition, challenges that still exist in the implementation were observed, such as the increase in the volume of information presented, making the document less concise at the same time that some topics were not fully highlighted, denoting partial adherence to the conceptual framework suggested by the IIRC. Contributions of the Study: The research contributes to the literature as it brings new elements on the use of IR in the public sector, adding elements that make it possible to follow the empirical state of its insertion, which contributes to the literature on the subject. INB's experience is different from others since its performance is specific, in the energy and technology importance, which differentiates the results found with those evidenced in other studies previously. In addition, its characteristic as a public company, with interaction with the market, makes its experience different in terms of the informational demands of users deposited on the organization's disclosures.