The creation of the ISSB : an analysis of supportive comment letters
Autor(a) principal: | |
---|---|
Data de Publicação: | 2023 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UNISINOS (RBDU Repositório Digital da Biblioteca da Unisinos) |
Texto Completo: | http://www.repositorio.jesuita.org.br/handle/UNISINOS/12554 |
Resumo: | Sustainability reporting is currently a voluntary mainstream practice of companies worldwide, and defining which organisation sets international sustainability reporting standards is a complex process which requires debate, public observation, and participation. This exploratory archival research was designed to analyse 577 comment letters, submitted to the IFRS Foundation’s public consultation in 2020, concerning the creation of the International Sustainability Standards Board (ISSB). The focus was on identifying the key supportive arguments in the answers, to question 2 of the questionnaire proposed in the Foundation’s consultation paper, about the creation of the ISSB. The corpus entailed 393 supportive comment letters, which represent 68% of letters, while 31% were opposed and 1% were neutral. Both manual and computer-aided content analyses were conducted, based on the perspectives of Krippendorff, Weber, Saldaña and Mayring. The computational analysis employed Python, machine learning, Natural Language Processing, Sentiment Analysis, and BLOOM-560m. The key supportive arguments that legitimised the establishment of the ISSB are: the Foundation can mobilise the appropriate mechanisms to make sustainability standards mandatory; the Foundation’s expertise in developing accounting standards could be used to set sustainability standards; the Foundation has the best governance structure for the role; and both financial and sustainability reporting should be under the same institutional scope (The Foundation), to create a link between the reports. It was also found that the creation of the ISSB only partially met the calls for the harmonisation of international standards, since sustainability information, that is not related to investors’ needs and enterprise value creation, will still need to be reported through other frameworks, that encompass a broader perspective, such as those adopted by the Global Reporting Initiative (GRI) and the European Financial Reporting Advisory Group (EFRAG). It is expected that this research can both offer scientific subsidies to qualify professional accounting organisations that provide guidance on accounting procedures, as well as contribute to the advancement of academic research on the newly formed ISSB. It can be inferred that, although the creation of the ISSB is an important step towards the standardisation of sustainability reports, there is still a lot of ground to cover in the ongoing debate on sustainability reporting standards. |
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2023-07-04T14:12:23Z2023-07-04T14:12:23Z2023-04-24Submitted by Maicon Juliano Schmidt (maicons) on 2023-07-04T14:12:23Z No. of bitstreams: 1 Luciano Bohn_.pdf: 2586743 bytes, checksum: e3a7fb5e4ad78d6d2ebb479a718dadaf (MD5)Made available in DSpace on 2023-07-04T14:12:23Z (GMT). No. of bitstreams: 1 Luciano Bohn_.pdf: 2586743 bytes, checksum: e3a7fb5e4ad78d6d2ebb479a718dadaf (MD5) Previous issue date: 2023-04-24Sustainability reporting is currently a voluntary mainstream practice of companies worldwide, and defining which organisation sets international sustainability reporting standards is a complex process which requires debate, public observation, and participation. This exploratory archival research was designed to analyse 577 comment letters, submitted to the IFRS Foundation’s public consultation in 2020, concerning the creation of the International Sustainability Standards Board (ISSB). The focus was on identifying the key supportive arguments in the answers, to question 2 of the questionnaire proposed in the Foundation’s consultation paper, about the creation of the ISSB. The corpus entailed 393 supportive comment letters, which represent 68% of letters, while 31% were opposed and 1% were neutral. Both manual and computer-aided content analyses were conducted, based on the perspectives of Krippendorff, Weber, Saldaña and Mayring. The computational analysis employed Python, machine learning, Natural Language Processing, Sentiment Analysis, and BLOOM-560m. The key supportive arguments that legitimised the establishment of the ISSB are: the Foundation can mobilise the appropriate mechanisms to make sustainability standards mandatory; the Foundation’s expertise in developing accounting standards could be used to set sustainability standards; the Foundation has the best governance structure for the role; and both financial and sustainability reporting should be under the same institutional scope (The Foundation), to create a link between the reports. It was also found that the creation of the ISSB only partially met the calls for the harmonisation of international standards, since sustainability information, that is not related to investors’ needs and enterprise value creation, will still need to be reported through other frameworks, that encompass a broader perspective, such as those adopted by the Global Reporting Initiative (GRI) and the European Financial Reporting Advisory Group (EFRAG). It is expected that this research can both offer scientific subsidies to qualify professional accounting organisations that provide guidance on accounting procedures, as well as contribute to the advancement of academic research on the newly formed ISSB. It can be inferred that, although the creation of the ISSB is an important step towards the standardisation of sustainability reports, there is still a lot of ground to cover in the ongoing debate on sustainability reporting standards.O relatório de sustentabilidade é atualmente uma prática voluntária de empresas em todo o mundo, e definir qual organização deve estabelecer padrões internacionais para esses relatórios é um processo complexo que requer debate, observação pública e participação. Nesta pesquisa documental exploratória realizou-se uma análise de 577 cartas-comentário, submetidas à consulta pública da Fundação IFRS, em 2020, sobre a criação do International Sustainability Standards Board (ISSB). Objetivou-se identificar os principais argumentos de apoio, apresentados nas respostas à pergunta 2 do questionário proposto pela Fundação, sobre a criação do ISSB. O corpus de análise envolveu 393 cartas de apoio, que representam 68% das cartas, enquanto 31% se opuseram e 1% foram neutras. As cartas foram examinadas por meio de análises de conteúdo, manual e computacional, nas perspectivas de Krippendorff, Weber, Saldaña e Mayring. Na computacional, empregaram-se Python, aprendizado de máquina, processamento de linguagem natural, análise de sentimentos e BLOOM-560m. Os principais argumentos de apoio que legitimaram o estabelecimento do ISSB são: a Fundação pode mobilizar os mecanismos apropriados para tornar os padrões de sustentabilidade obrigatórios; a experiência da Fundação no desenvolvimento de padrões contábeis pode ser usada para definir padrões de sustentabilidade; a Fundação tem a melhor estrutura de governança para a função; e que, tanto o relatório financeiro quanto o de sustentabilidade devem estar sob a mesma alçada, para criar-se um vínculo entre os relatórios. Verificou-se também que a criação do ISSB atendeu apenas parcialmente às demandas de harmonização das normas internacionais, pois, as informações de sustentabilidade que não estão relacionadas às necessidades dos investidores e geração de valor empresarial, precisarão ser relatadas através de frameworks com perspectiva mais ampla, como o do Global Reporting Initiative (GRI) e do European Financial Reporting Advisory Group (EFRAG). Espera-se que esta pesquisa possa tanto oferecer subsídios científicos para qualificar organizações profissionais de contabilidade que fornecem orientações sobre procedimentos contábeis, quanto contribuir para o avanço da pesquisa acadêmica sobre o recém-formado ISSB. Inferese que, embora a criação do ISSB seja um passo importante para a padronização dos relatórios de sustentabilidade, ainda haverá um intenso debate em torno desse tema.CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorBohn, Lucianohttp://lattes.cnpq.br/8491504860398245http://lattes.cnpq.br/9586157708831103Macagnan, Clea Beatrizhttp://lattes.cnpq.br/4140381928037602Kronbauer, Clovis AntônioUniversidade do Vale do Rio dos SinosPrograma de Pós-Graduação em Ciências ContábeisUnisinosBrasilEscola de Gestão e NegóciosThe creation of the ISSB : an analysis of supportive comment lettersACCNPQ::Ciências Sociais Aplicadas::Ciências ContábeisRelatórios de sustentabilidadeAnálise de sentimentosAnálise de conteúdoSustainability reportingIFRSISSBSentiment analysisContent analysisinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttp://www.repositorio.jesuita.org.br/handle/UNISINOS/12554info:eu-repo/semantics/openAccessporreponame:Repositório Institucional da UNISINOS (RBDU Repositório Digital da Biblioteca da Unisinos)instname:Universidade do Vale do Rio dos Sinos (UNISINOS)instacron:UNISINOSLICENSElicense.txtlicense.txttext/plain; charset=utf-82175http://repositorio.jesuita.org.br/bitstream/UNISINOS/12554/2/license.txt320e21f23402402ac4988605e1edd177MD52ORIGINALLuciano Bohn_.pdfLuciano Bohn_.pdfapplication/pdf2586743http://repositorio.jesuita.org.br/bitstream/UNISINOS/12554/1/Luciano+Bohn_.pdfe3a7fb5e4ad78d6d2ebb479a718dadafMD51UNISINOS/125542023-07-04 11:13:22.45oai:www.repositorio.jesuita.org.br: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 Digital de Teses e Dissertaçõeshttp://www.repositorio.jesuita.org.br/oai/requestopendoar:2023-07-04T14:13:22Repositório Institucional da UNISINOS (RBDU Repositório Digital da Biblioteca da Unisinos) - Universidade do Vale do Rio dos Sinos (UNISINOS)false |
dc.title.en.fl_str_mv |
The creation of the ISSB : an analysis of supportive comment letters |
title |
The creation of the ISSB : an analysis of supportive comment letters |
spellingShingle |
The creation of the ISSB : an analysis of supportive comment letters Bohn, Luciano ACCNPQ::Ciências Sociais Aplicadas::Ciências Contábeis Relatórios de sustentabilidade Análise de sentimentos Análise de conteúdo Sustainability reporting IFRS ISSB Sentiment analysis Content analysis |
title_short |
The creation of the ISSB : an analysis of supportive comment letters |
title_full |
The creation of the ISSB : an analysis of supportive comment letters |
title_fullStr |
The creation of the ISSB : an analysis of supportive comment letters |
title_full_unstemmed |
The creation of the ISSB : an analysis of supportive comment letters |
title_sort |
The creation of the ISSB : an analysis of supportive comment letters |
author |
Bohn, Luciano |
author_facet |
Bohn, Luciano |
author_role |
author |
dc.contributor.authorLattes.pt_BR.fl_str_mv |
http://lattes.cnpq.br/8491504860398245 |
dc.contributor.advisorLattes.pt_BR.fl_str_mv |
http://lattes.cnpq.br/9586157708831103 |
dc.contributor.author.fl_str_mv |
Bohn, Luciano |
dc.contributor.advisor-co1.fl_str_mv |
Macagnan, Clea Beatriz |
dc.contributor.advisor-co1Lattes.fl_str_mv |
http://lattes.cnpq.br/4140381928037602 |
dc.contributor.advisor1.fl_str_mv |
Kronbauer, Clovis Antônio |
contributor_str_mv |
Macagnan, Clea Beatriz Kronbauer, Clovis Antônio |
dc.subject.cnpq.fl_str_mv |
ACCNPQ::Ciências Sociais Aplicadas::Ciências Contábeis |
topic |
ACCNPQ::Ciências Sociais Aplicadas::Ciências Contábeis Relatórios de sustentabilidade Análise de sentimentos Análise de conteúdo Sustainability reporting IFRS ISSB Sentiment analysis Content analysis |
dc.subject.por.fl_str_mv |
Relatórios de sustentabilidade Análise de sentimentos Análise de conteúdo |
dc.subject.eng.fl_str_mv |
Sustainability reporting IFRS ISSB Sentiment analysis Content analysis |
description |
Sustainability reporting is currently a voluntary mainstream practice of companies worldwide, and defining which organisation sets international sustainability reporting standards is a complex process which requires debate, public observation, and participation. This exploratory archival research was designed to analyse 577 comment letters, submitted to the IFRS Foundation’s public consultation in 2020, concerning the creation of the International Sustainability Standards Board (ISSB). The focus was on identifying the key supportive arguments in the answers, to question 2 of the questionnaire proposed in the Foundation’s consultation paper, about the creation of the ISSB. The corpus entailed 393 supportive comment letters, which represent 68% of letters, while 31% were opposed and 1% were neutral. Both manual and computer-aided content analyses were conducted, based on the perspectives of Krippendorff, Weber, Saldaña and Mayring. The computational analysis employed Python, machine learning, Natural Language Processing, Sentiment Analysis, and BLOOM-560m. The key supportive arguments that legitimised the establishment of the ISSB are: the Foundation can mobilise the appropriate mechanisms to make sustainability standards mandatory; the Foundation’s expertise in developing accounting standards could be used to set sustainability standards; the Foundation has the best governance structure for the role; and both financial and sustainability reporting should be under the same institutional scope (The Foundation), to create a link between the reports. It was also found that the creation of the ISSB only partially met the calls for the harmonisation of international standards, since sustainability information, that is not related to investors’ needs and enterprise value creation, will still need to be reported through other frameworks, that encompass a broader perspective, such as those adopted by the Global Reporting Initiative (GRI) and the European Financial Reporting Advisory Group (EFRAG). It is expected that this research can both offer scientific subsidies to qualify professional accounting organisations that provide guidance on accounting procedures, as well as contribute to the advancement of academic research on the newly formed ISSB. It can be inferred that, although the creation of the ISSB is an important step towards the standardisation of sustainability reports, there is still a lot of ground to cover in the ongoing debate on sustainability reporting standards. |
publishDate |
2023 |
dc.date.accessioned.fl_str_mv |
2023-07-04T14:12:23Z |
dc.date.available.fl_str_mv |
2023-07-04T14:12:23Z |
dc.date.issued.fl_str_mv |
2023-04-24 |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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http://www.repositorio.jesuita.org.br/handle/UNISINOS/12554 |
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dc.publisher.none.fl_str_mv |
Universidade do Vale do Rio dos Sinos |
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Programa de Pós-Graduação em Ciências Contábeis |
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Unisinos |
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Brasil |
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Escola de Gestão e Negócios |
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Universidade do Vale do Rio dos Sinos |
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