A análise aos relatórios integrados nas empresas portuguesas
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Data
2020
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Resumo
A evolução dos relatórios de Sustentabilidade é uma realidade já reconhecida pelas organizações, como de extrema relevância para a sobrevivência e competitividade a médio e longo prazo.
A presente dissertação visa relatar a análise dos relatórios integrados desenvolvidos pelo global reporting initiative (GRI), bem como, pelo internacional integrated reporting council (IIRC), tendo como objetivo auxiliar as organizações na elaboração dos seus relatórios e facilitar a sua interação com os «stakeholders», através da padronização dos conteúdos, e na divulgação da sua performance de forma mais objetiva e transparente possível.
O presente trabalho é de natureza exploratória e tem como base uma análise onde mostra que o relato integrado é influenciado por diferentes fatores: responsabilidade social corporativa; relato ambiental e desenvolvimento sustentável; o relato económico, indo ao encontro das necessidades de informação dos investidores. As empresas divulgam este tipo de informações de forma voluntária, tornando-o num relatório integrado onde consta informação financeira e não financeira.
Concluiu-se com este estudo, que nem todas as empresas fazem a mesma abordagem aos indicadores, visto que ainda existem algumas falhas na divulgação de informação. Se por um lado as empresas apresentam informações de aspetos de gestão mais relevantes, com um maior controlo na divulgação da sua visão, missão e estratégia de negócio, por outro lado na parte ambiental e social encontram-se mais diminutos os indicadores divulgados.
The evolution of sustainability reports is a reality already recognized by organizations as extremely relevant for survival and competitiveness in a medium and long term. This dissertation aims to report the analysis of sustainability reports developed by global reporting initiative (GRI) as well as the internacional integrated reporting council (IIRC), aiming to assist organizations in the preparation of their reports and facilitate their interaction with stakeholders through the standardization of the contents and in the dissemination of its performance as objectively and transparently as possible. The present work is exploratory in nature and is based on an analysis where it shows that the integrated report is influenced by different factors: corporate social responsibility; environmental reporting and sustainable development; economic reporting, meeting investors information needs. Companies disclose this type of information voluntarily, making it an integrated report containing financial and non-financial information. The conclusion of this study was that not all companies make the same approach to indicators, since there are still some flaws in the dissemination of information. If on the one hand companies present information on more relevant management aspects, with greater control in the dissemination of their vision, mission and business strategy, on the other hand in the environmental and social part are more small the indicators disclosed.
The evolution of sustainability reports is a reality already recognized by organizations as extremely relevant for survival and competitiveness in a medium and long term. This dissertation aims to report the analysis of sustainability reports developed by global reporting initiative (GRI) as well as the internacional integrated reporting council (IIRC), aiming to assist organizations in the preparation of their reports and facilitate their interaction with stakeholders through the standardization of the contents and in the dissemination of its performance as objectively and transparently as possible. The present work is exploratory in nature and is based on an analysis where it shows that the integrated report is influenced by different factors: corporate social responsibility; environmental reporting and sustainable development; economic reporting, meeting investors information needs. Companies disclose this type of information voluntarily, making it an integrated report containing financial and non-financial information. The conclusion of this study was that not all companies make the same approach to indicators, since there are still some flaws in the dissemination of information. If on the one hand companies present information on more relevant management aspects, with greater control in the dissemination of their vision, mission and business strategy, on the other hand in the environmental and social part are more small the indicators disclosed.
Descrição
Orientação: Eduardo Moraes Sarmento Ferreira
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, RELATÓRIOS, SUSTENTABILIDADE, DESENVOLVIMENTO SUSTENTÁVEL, RESPONSABILIDADE SOCIAL, ACCOUNTING, REPORTS, SUSTAINABILITY, SUSTAINABLE DEVELOPMENT, SOCIAL RESPONSIBILITY