A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | http://dspace.mackenzie.br/handle/10899/26309 |
Resumo: | The disclosure of information that is more than just financial by a company has become a necessity of the 21st century, and has driven the creation of several tools for communicating the social and environmental impact of companies, such as Social Balance, or Sustainability Reports. However, it has been observed that, often, the information contained within these reports is disconnected from the financial statements of the companies, which has led to discussions of integrated reporting. A group of studies was set up (an initiative of the Prince of Wales) in order to develop and provide some guidance on the integration of financial and non-financial information for the purposes of corporate reporting. Given the need for companies to integrate financial and non-financial information, to understand their impacts in other capitals, beyond the financial, and to show long-term value creation to their various stakeholders, especially capital investors, this study aimed, through an interventionist approach, to help SA Water Supply Company (SANASA) apply the guidelines presented by the International Integrated Reporting Council (IIRC) for integrated reporting, by suggesting the consolidation of the IIRC guidelines with those of the Global Reporting Initiative (GRI) in a series of phases, to be applied in the preparation of its Sustainability Report. Three of these phases were executed in this study, which serve as models for the company studied (SANASA) and can be used by other companies wishing to implement integrated reporting of financial and non-financial information according to both the IIRC guidelines and GRI guidelines. During the execution of these phases it was observed that the IIRC guidelines are broad, calling for meetings and training investments so that the company can incorporate integrated thinking into its actions, and thus result in a medium- to long-term process. The study also elaborates on the contributions, opportunities and challenges that occurred throughout the process of incorporating IIRC guidelines as they relate to the practical implementation of the integrated report and also as they differentiate the IIRC guidelines from others, facilitating the discussion about this new form of communication, which has been created to meet the specific needs of this century. |
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2016-03-15T19:32:53Z2020-05-28T18:17:38Z2015-09-042020-05-28T18:17:38Z2015-02-27RICCI, Tatiana Gama. A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal. 2015. 129 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Presbiteriana Mackenzie, São Paulo, 2015.http://dspace.mackenzie.br/handle/10899/26309The disclosure of information that is more than just financial by a company has become a necessity of the 21st century, and has driven the creation of several tools for communicating the social and environmental impact of companies, such as Social Balance, or Sustainability Reports. However, it has been observed that, often, the information contained within these reports is disconnected from the financial statements of the companies, which has led to discussions of integrated reporting. A group of studies was set up (an initiative of the Prince of Wales) in order to develop and provide some guidance on the integration of financial and non-financial information for the purposes of corporate reporting. Given the need for companies to integrate financial and non-financial information, to understand their impacts in other capitals, beyond the financial, and to show long-term value creation to their various stakeholders, especially capital investors, this study aimed, through an interventionist approach, to help SA Water Supply Company (SANASA) apply the guidelines presented by the International Integrated Reporting Council (IIRC) for integrated reporting, by suggesting the consolidation of the IIRC guidelines with those of the Global Reporting Initiative (GRI) in a series of phases, to be applied in the preparation of its Sustainability Report. Three of these phases were executed in this study, which serve as models for the company studied (SANASA) and can be used by other companies wishing to implement integrated reporting of financial and non-financial information according to both the IIRC guidelines and GRI guidelines. During the execution of these phases it was observed that the IIRC guidelines are broad, calling for meetings and training investments so that the company can incorporate integrated thinking into its actions, and thus result in a medium- to long-term process. The study also elaborates on the contributions, opportunities and challenges that occurred throughout the process of incorporating IIRC guidelines as they relate to the practical implementation of the integrated report and also as they differentiate the IIRC guidelines from others, facilitating the discussion about this new form of communication, which has been created to meet the specific needs of this century.O disclosure de informações que não sejam apenas financeiras se apresenta como uma necessidade do século 21, que faz surgir algumas ferramentas de comunicação para as informações sociais e ambientais, tais como o Balanço Social, também chamado de Relatórios de Sustentabilidade. Porém foi observado que, muitas vezes, as informações constantes nesses relatórios, não se relacionavam com as demonstrações financeiras das empresas, o que fomentou a discussão a respeito do relato integrado. Assim montou-se um grupo de estudos, uma iniciativa do Príncipe de Gales, com o objetivo de fornecer orientações quanto à integração de informações financeiras e não financeiras. Nesse sentido, diante da necessidade da integração de suas informações financeiras e não financeiras, de conhecer os impactos em outros capitais, além do financeiro, e de demonstrar a criação de valor a longo prazo a seus diversos stakeholders, principalmente a seus fornecedores de capital, este trabalho buscou, através de uma abordagem intervencionista, auxiliar a empresa estudada Sociedade de Abastecimento de Água S.A. (SANASA), a utilizar as orientações do International Integrated Reporting Council (IIRC) para relato integrado, sugerindo em forma de etapas, uma consolidação das orientações do IIRC com as diretrizes da Global Reporting Initiative (GRI) para ser aplicada na elaboração do seu Relatório de Sustentabilidade. Foram aplicadas, portanto, neste trabalho três dessas etapas, que servem de modelo para a empresa estudada e que podem ser utilizados por outras empresas que pretendem iniciar o relato de suas informações financeiras e não financeiras conforme as orientações do IIRC e diretrizes da GRI. Durante a aplicação dessas etapas foi observado que as orientações do IIRC são amplas e que são necessários investimentos em treinamentos e reuniões para que a empresa consiga incorporar o pensamento integrado em suas ações, além de ser um processo de médio a longo prazo. O estudo também apresenta as contribuições, oportunidades e desafios ocorridos durante todo o processo de incorporação das orientações do IIRC o que colabora com os práticos na implantação do relato integrado e também difunde as orientações do IIRC, fomentando uma discussão quanto a essa nova forma de comunicação que tende a suprir as necessidades deste século.application/pdfporUniversidade Presbiteriana MackenzieControladoria EmpresarialUPMBRCiências ContábeisIIRCrelato integradorelatório de sustentabilidadeIIRCintegrated reportsustainability reportCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISA utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipalinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisGrecco, Marta Cristina Peluciohttp://lattes.cnpq.br/6428007368512224http://lattes.cnpq.br/9519088748321171Ricci, Tatiana Gamahttp://tede.mackenzie.br/jspui/retrieve/3215/Tatiana%20Gama%20Ricciprot.pdf.jpghttp://tede.mackenzie.br/jspui/bitstream/tede/959/1/Tatiana%20Gama%20Ricciprot.pdfinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEOREORE.xmltext/xml2730http://dspace.mackenzie.br/bitstream/10899/26309/1/ORE.xml6795ea30e46a00c8dd09281847ecb5fbMD5110899/263092020-05-28 15:17:38.295Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal |
title |
A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal |
spellingShingle |
A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal Ricci, Tatiana Gama IIRC relato integrado relatório de sustentabilidade IIRC integrated report sustainability report CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal |
title_full |
A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal |
title_fullStr |
A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal |
title_full_unstemmed |
A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal |
title_sort |
A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal |
author |
Ricci, Tatiana Gama |
author_facet |
Ricci, Tatiana Gama |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Grecco, Marta Cristina Pelucio |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/6428007368512224 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/9519088748321171 |
dc.contributor.author.fl_str_mv |
Ricci, Tatiana Gama |
contributor_str_mv |
Grecco, Marta Cristina Pelucio |
dc.subject.por.fl_str_mv |
IIRC relato integrado relatório de sustentabilidade |
topic |
IIRC relato integrado relatório de sustentabilidade IIRC integrated report sustainability report CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
IIRC integrated report sustainability report |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The disclosure of information that is more than just financial by a company has become a necessity of the 21st century, and has driven the creation of several tools for communicating the social and environmental impact of companies, such as Social Balance, or Sustainability Reports. However, it has been observed that, often, the information contained within these reports is disconnected from the financial statements of the companies, which has led to discussions of integrated reporting. A group of studies was set up (an initiative of the Prince of Wales) in order to develop and provide some guidance on the integration of financial and non-financial information for the purposes of corporate reporting. Given the need for companies to integrate financial and non-financial information, to understand their impacts in other capitals, beyond the financial, and to show long-term value creation to their various stakeholders, especially capital investors, this study aimed, through an interventionist approach, to help SA Water Supply Company (SANASA) apply the guidelines presented by the International Integrated Reporting Council (IIRC) for integrated reporting, by suggesting the consolidation of the IIRC guidelines with those of the Global Reporting Initiative (GRI) in a series of phases, to be applied in the preparation of its Sustainability Report. Three of these phases were executed in this study, which serve as models for the company studied (SANASA) and can be used by other companies wishing to implement integrated reporting of financial and non-financial information according to both the IIRC guidelines and GRI guidelines. During the execution of these phases it was observed that the IIRC guidelines are broad, calling for meetings and training investments so that the company can incorporate integrated thinking into its actions, and thus result in a medium- to long-term process. The study also elaborates on the contributions, opportunities and challenges that occurred throughout the process of incorporating IIRC guidelines as they relate to the practical implementation of the integrated report and also as they differentiate the IIRC guidelines from others, facilitating the discussion about this new form of communication, which has been created to meet the specific needs of this century. |
publishDate |
2015 |
dc.date.available.fl_str_mv |
2015-09-04 2020-05-28T18:17:38Z |
dc.date.issued.fl_str_mv |
2015-02-27 |
dc.date.accessioned.fl_str_mv |
2016-03-15T19:32:53Z 2020-05-28T18:17:38Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
RICCI, Tatiana Gama. A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal. 2015. 129 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Presbiteriana Mackenzie, São Paulo, 2015. |
dc.identifier.uri.fl_str_mv |
http://dspace.mackenzie.br/handle/10899/26309 |
identifier_str_mv |
RICCI, Tatiana Gama. A utilização das orientações do International Integrated Reporting Council (IIRC) para relato integrado em uma empresa de saneamento municipal. 2015. 129 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Presbiteriana Mackenzie, São Paulo, 2015. |
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http://dspace.mackenzie.br/handle/10899/26309 |
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