Aspectos negativos de repote proposto pela GRI: a opinião das organizações que reportam

Quilice, Thiago Ferreira; Caldana, Adriana Cristina Ferreira

doi:10.5700/rausp1209

Cited by 4 publications

(5 citation statements)

References 27 publications

(27 reference statements)

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“…Some authors point out that there is a lack of standardization in the way reports are published, which makes it difficult to compare organizations even within the same sector (Etzion et al, 2017;Ferreira-Quilice & Caldana, 2015;Liubachyna et al, 2017;Siew, 2015).…”

Section: Global Reporting Initiativementioning

confidence: 99%

“…Silva et al (2019) also noted differences in the way banks disclose their information regarding sustainability after analyzing the GRI reports (base year 2017) of two Brazilian banks. In fact, as discussed in the previous section, several authors have already pointed out this fact; the lack of standardization in the GRI reports makes it difficult to establish comparisons, while this problem is not unique to the banking sector (Etzion et al, 2017;Ferreira-Quilice & Caldana, 2015;Liubachyna et al, 2017;Siew, 2015).…”

Section: Socioeconomic and Environmental Sustainability In Banking Institutionsmentioning

confidence: 99%

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Evaluation of the socioeconomic and environmental sustainability of banking institutions in Brazil using the Analytic Hierarchy Process with ratings approach

et al. 2021

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Large banking institutions play an important role in sustainable development, especially owing to their size and capillarity. Therefore, the objective of this study is to compare sustainability indicators (economic, environmental, and social) published in the reports of some of these institutions that operate in the Brazilian market. The four banks selected for this study were the ones that published their sustainability reports in the 2017 Global Reporting Initiative standard, and that comprised the portfolio of the Corporate Sustainability Index, promoted by “Brasil, Bolsa e Balcão,” in 2018. These banks were Banco do Brasil, Bradesco, Itaú, and Santander. The analytic hierarchy process (AHP) with the use of ratings was used to carry out the research. After elaborating on the hierarchical structure of the problem, specialists, who were researchers in the field of sustainability, were required to weigh the degree of relevance of each of the indicators analyzed in this study. A ranking of the selected banks was then obtained in relation to their sustainability performances, which was based on the weights given to each indicator and the data available in the sustainability reports of each institution investigated. The banks were ranked in the following order: Itaú, Santander, Bradesco, and Banco do Brasil. The results of this study showed that there is room for evolution in relation to sustainability, mainly in the social department, in the banking sector. The AHP method with the use of ratings proved to be efficient, especially because it allowed for the weighing of the evaluation criteria and sub-criteria; this proved the usefulness of the method in comparing companies with regard to their sustainability performance.

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Section: Global Reporting Initiativementioning

confidence: 99%

Section: Socioeconomic and Environmental Sustainability In Banking Institutionsmentioning

confidence: 99%

Evaluation of the socioeconomic and environmental sustainability of banking institutions in Brazil using the Analytic Hierarchy Process with ratings approach

et al. 2021

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“…Um dos modelos de publicação de RS mais divulgado internacionalmente é o proposto pelo GRI, sendo que existem outros modelos, mas não possuem a mesma expressão (Ferreira-Quilice & Caldana, 2015). O modelo GRI está na 4ª geração versão disponibilizada em 2015, conhecido como GRI-G4.…”

Section: Global Reporting Iniciative (Gri)unclassified

Responsabilidade Social Corporativa:

2019

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A crescente preocupação com as questões sociais e com o meio ambiente está direcionando as organizações a assumirem uma nova postura e adotarem medidas para controlar os impactos negativos de suas atividades. Este artigo objetiva analisar a evolução da Responsabilidade Social Corporativa por meio de análise documental utilizando-se de Balanço Social e Relatório de Sustentabilidade divulgados. Foi realizado um estudo de caso em uma indústria alimentícia no Estado de Goiás referente ao período 2010 a 2017. A pesquisa foi qualitativa quanto à abordagem, sendo descritiva e exploratória, quanto aos procedimentos utilizados. Foram relacionadas as práticas sociais divulgadas pela empresa em estudo. Como resultado, observou-se que no período analisado foram realizados diversos investimentos socioambientais, demonstrando responsabilidade social por meio de programas, projetos e ações observáveis a partir de indicadores do ambiente interno e externo, relativos à sociedade, ao meio ambiente, aos clientes e aos fornecedores, contribuindo assim para o desenvolvimento sustentável.

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“…In December 2013, after a consultation process, the IIRC published the "International Integrated Reporting <IR> Framework" (IIRC, 2013). This document, popularly known by the acronym IR, proposes a new financial reporting standard integrating sustainability information into organizations' annual reports (Ferreira-Quilice and Caldana, 2015). IR is based on principles to report how the capitals (financial, manufactured, intellectual, human, social and relationship, and natural), mostly nonfinancial, relate to each other and how they are influenced by content elements (organization and external environment, governance, the business model, risks and opportunities, strategy and resource allocation, performance, and outlook) in the value creation process.…”

Section: Introductionmentioning

confidence: 99%

Disclosure of nonfinancial information in integrated reporting: the Brazilians professionals investors's perspective

Ribeiro

Cosenza

Zotez

et al. 2022

IJOEM

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PurposeThis study aims to investigate the nonfinancial information related to capitals (intellectual, human, social and relationship, and natural) demanded by professional investors in their decision-making process, which can improve the usefulness of integrated reporting for this target audience.Design/methodology/approachA Systematic Literature Review in the Scopus, Web of Science and Google Scholar databases enabled the identification of information demanded by professional investors. This information was presented to experienced Brazilian investors participating in a focus group to align the theory on this topic with professional practice.FindingsThe results allow us to conclude that the focus group participants' perception is aligned with the international literature, both in the importance given to most of the nonfinancial information items identified and in the lack of interest in using integrated reporting in investment decisions. Nonetheless, the general perception of the focus group is not aligned with the literature procedures in terms of social and environmental information.Research limitations/implicationsA study with a larger scope and the adoption of other approaches can contribute to broaden the understanding of the perspectives of professional investors in Brazil, as well as in other regions.Practical implicationsThe authors provide evidence that contributes to discussions about the information to be disclosed in integrated reports. Their results are useful to legislators, regulators, report preparers and investors.Originality/valueThe authors investigate the information demanded by professional investors in their decision-making process aiming to fill the literature gap relating the determinants of the integrated reporting disclosure and what is demanded by this target audience as a minimum content to be reported. As an additional result they offer interesting contributions to the literature providing reflections on nonfinancial information which have become important for Brazilian investors as from the COVID-19 pandemic.

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Aspectos negativos de repote proposto pela GRI: a opinião das organizações que reportam

Cited by 4 publications

References 27 publications

Evaluation of the socioeconomic and environmental sustainability of banking institutions in Brazil using the Analytic Hierarchy Process with ratings approach

Evaluation of the socioeconomic and environmental sustainability of banking institutions in Brazil using the Analytic Hierarchy Process with ratings approach

Responsabilidade Social Corporativa:

Disclosure of nonfinancial information in integrated reporting: the Brazilians professionals investors's perspective

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