Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A.
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/31053 |
Resumo: | 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. |
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Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A.Reporte integrado en el sector público: el caso de Indústrias Nucleares do Brasil S.A.Relato integrado no setor público: o caso das Indústrias Nucleares do Brasil S.A.Relato IntegradoIIRCIndústrias Nucleares do BrasilEmpresa públicaPrestação de ContasRelato IntegradoPurpose: 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. Objetivo: El objetivo de esta investigación es analizar la implementación y elaboración del Informe Integrado (IR) en las Industrias Nucleares de Brasil (INB), empresa pública responsable de la producción de combustible nuclear para la generación de energía eléctrica en las industrias de Angra 1 y 2. Metodología: Para alcanzar el objetivo propuesto se realizó una triangulación de tres fuentes de información: inicialmente se realizaron entrevistas semiestructuradas a los preparadores de RI de la institución; luego, las respuestas se relacionaron con los datos presentes en las revelaciones de los informes de la institución, publicados en los años 2018, 2019 y 2020, desde que el Tribunal de Cuentas de la Federación hizo obligatoria la emisión de IR para las empresas públicas; posteriormente, se comparó la evidencia con el marco del International Integrated Reporting Council (IIRC). Resultados: Los resultados apuntan a la heterogeneidad en el equipo de trabajo, cumpliendo con las directrices del IIRC. También se notó el dominio de los objetivos y conceptos relacionados con el Informe Integrado, especialmente sobre su uso para generar una visión holística e integrada de la institución. Además, se observaron desafíos que aún existen en la implementación, como el aumento en el volumen de información presentada, lo que hace que el documento sea menos conciso al mismo tiempo que algunos temas no fueron resaltados en su totalidad, lo que denota una adherencia parcial al marco conceptual sugerido por el IIRC. Contribuciones del Estudio: La investigación contribuye a la literatura en tanto aporta nuevos elementos sobre el uso de RI en el sector público, agregando elementos que posibilitan acompañar el estado empírico de su inserción, lo que contribuye a la literatura sobre el tema. La experiencia del INB es diferente a otros ya que su desempeño es específico, en el sector de energía y tecnología, lo que diferencia los resultados encontrados con los evidenciados en otros estudios anteriores. Asimismo, su característica de empresa pública, con interacción con el mercado, hace que su experiencia sea diferente en cuanto a las demandas de información de los usuarios depositadas en los comunicados de la organización.Objetivo: O objetivo desta pesquisa é analisar a implementação e elaboração do Relato Integrado (RI) nas Indústrias Nucleares do Brasil (INB), empresa pública responsável pela produção de combustível nuclear para a geração de energia elétrica nas indústrias de Angra 1 e 2. Metodologia: Para o alcance do objetivo proposto, foi realizada uma triangulação de três fontes de informação: inicialmente, foram realizadas entrevistas semi-estruturadas com preparadores do RI na instituição; em seguida, as respostas foram relacionadas com os dados presentes nas divulgações dos relatos da instituição, publicados nos anos de 2018, 2019 e 2020, desde que o Tribunal de Contas da União tornou obrigatória a emissão do RI para empresas públicas; posteriormente, as evidências foram comparadas com o framework do International Integrated Reporting Council (IIRC). Resultados: Os resultados apontam heterogeneidade na equipe de trabalho, cumprindo o orientado pelo IIRC. Percebeu-se também, domínio dos objetivos e conceitos correlatos ao Relato Integrado, especialmente sobre seu uso para gerar visão holística e integrada da instituição. Além disso, observou-se desafios ainda existentes na implementação, como o aumento no volume das informações apresentadas, tornando o documento menos conciso ao mesmo tempo que alguns tópicos não foram totalmente evidenciados, denotando aderência parcial à estrutura conceitual sugerida pelo IIRC. Contribuições do Estudo: A pesquisa contribui com a literatura à medida que traz novos elementos sobre o uso do RI no setor público, agregando elementos que possibilitam acompanhar como se dá o estado empírico de sua inserção, o que contribui com a literatura sobre o tema. A experiência do INB é distinta de outras uma vez que sua atuação é específica, no setor energético e tecnológico, o que diferencia os resultados encontrados daqueles evidenciados em pesquisas realizadas anteriormente em outras instituições públicas. Ainda, sua característica de empresa pública, com interação com o mercado, torna sua experiência diferente no que tange às demandas informacionais dos usuários depositadas sobre as divulgações da organização.Portal de Periódicos Eletrônicos da UFRN2023-07-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3105310.21680/2176-9036.2023v15n2ID31053REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 2 (2023): Jul./Dez.; 295-322REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 2 (2023): Jul./Dez.; 295-322REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 2 (2023): Jul./Dez.; 295-3222176-903610.21680/2176-9036.2023v15n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/31053/17156Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccess Faria, Thais de Souza Canedo, Rafael Henrique Pires dos SantosBonfim, Mariana Pereira Alves, Mariana AzevedoSoares, José Mauro Madeiros Velôso 2024-01-05T10:59:23Zoai:periodicos.ufrn.br:article/31053Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2024-01-05T10:59:23Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A. Reporte integrado en el sector público: el caso de Indústrias Nucleares do Brasil S.A. Relato integrado no setor público: o caso das Indústrias Nucleares do Brasil S.A. |
title |
Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A. |
spellingShingle |
Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A. Faria, Thais de Souza Relato Integrado IIRC Indústrias Nucleares do Brasil Empresa pública Prestação de Contas Relato Integrado |
title_short |
Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A. |
title_full |
Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A. |
title_fullStr |
Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A. |
title_full_unstemmed |
Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A. |
title_sort |
Integrated reporting in the public sector: the case of Indústrias Nucleares do Brasil S.A. |
author |
Faria, Thais de Souza |
author_facet |
Faria, Thais de Souza Canedo, Rafael Henrique Pires dos Santos Bonfim, Mariana Pereira Alves, Mariana Azevedo Soares, José Mauro Madeiros Velôso |
author_role |
author |
author2 |
Canedo, Rafael Henrique Pires dos Santos Bonfim, Mariana Pereira Alves, Mariana Azevedo Soares, José Mauro Madeiros Velôso |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Faria, Thais de Souza Canedo, Rafael Henrique Pires dos Santos Bonfim, Mariana Pereira Alves, Mariana Azevedo Soares, José Mauro Madeiros Velôso |
dc.subject.por.fl_str_mv |
Relato Integrado IIRC Indústrias Nucleares do Brasil Empresa pública Prestação de Contas Relato Integrado |
topic |
Relato Integrado IIRC Indústrias Nucleares do Brasil Empresa pública Prestação de Contas Relato Integrado |
description |
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. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-07-04 |
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://periodicos.ufrn.br/ambiente/article/view/31053 10.21680/2176-9036.2023v15n2ID31053 |
url |
https://periodicos.ufrn.br/ambiente/article/view/31053 |
identifier_str_mv |
10.21680/2176-9036.2023v15n2ID31053 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/31053/17156 |
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http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nc-sa/4.0 |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
dc.source.none.fl_str_mv |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 2 (2023): Jul./Dez.; 295-322 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 2 (2023): Jul./Dez.; 295-322 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 2 (2023): Jul./Dez.; 295-322 2176-9036 10.21680/2176-9036.2023v15n2 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
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Universidade Federal do Rio Grande do Norte (UFRN) |
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UFRN |
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Revista Ambiente Contábil |
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Revista Ambiente Contábil |
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Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
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