RESUMOObjetivo: descrever o conteúdo e a forma de evidenciação da criação de valor por meio das informações financeiras no Relato Integrado, a partir da publicação do Framework, em dezembro/2013. Fundamento: diante do paradigma da responsabilidade social das organizações, o propósito da comunicação corporativa é evidenciar as diversas informações que afetam a criação de valor e ampliar o acesso por diferentes usuários. Esse também é o propósito do Relato Integrado [RI] ao conectar informações de seis capitais (financeiro, humano, intelectual, natural, manufaturado e de relacionamento) que levam ao pensamento integrado necessário para expressar como a empresa cria valor, no curto, médio e longo prazo, em linguagem concisa, conexa, completa e comparável, conforme framework do RI. Método: pesquisa documental com apoio do Software Nvivo 11, nos Relatos Integrados das empresas que participam do Programa Piloto [PP] no Brasil, nos anos de 2014 e 2015.
The study investigates how the alignment at the processing levels between information systems (IS) strategy, through strategy-as-practice approach, and innovation influences corporate performance (CP) under environmental uncertainty from 856 Brazilian firms by PLS-SEM. The results indicated that all approaches of alignment between IS strategy and innovation have strong influences on CP. The alignment with ambidextrous innovation had a 62% higher contribution on CP than alignment between exploitative innovations. Additionally, exploitative innovations had positive effects on CP under high hostility environments; and explorative and ambidextrous innovations had positive large and strong effects on CP under high dynamic environments.
This paper proposes a method for estimating the VaR of a portfolio based on copula and extreme value theory. Each return is modeled by ARMA-GARCH models with the joint distribution of innovations modeled by copula. The marginal distributions are modeled by the generalized Pareto distribution in the left tail (large loss) and empirical distribution otherwise. The copula is estimated by an estimator which gives more weight to observations with large loss. The method is applied to a two-asset portfolio and compared to other traditional methods (JEL: C15, D81,G10).
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