What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³

Abstract

Due the frequent changes in the global business scenario, there is also a need for companies to detail their socio-environmental responsibility practices and strategic information, which generate value for stakeholders and the community. The objective of this investigation is to identify the information disclosed by the financial institutions listed in [B]³ in the Integrated Reporting for the year 2019. Regarding to the methodological procedures, a qualitative approach was used in 51 KPIs. The technique used was Bardin's content analysis (1977). The KPIs were identified for each capital that makes up the structure of the RI Framework. Regarding the results, it was possible to observe that the analyzed companies, in general, seek to disclose more data related to the earnings per share KPIs; branches and network; dividends; number of queries and transactions; brand and reputation; presence on social networks; training expenses; sustainability index ranking and number of meetings and roadshows. Furthermore, it was possible to verify that each institution discloses the data differently, and that not all the information listed in the IIRC Framework is taken into account by the institutions. It was also observed that there is no standard for the elaboration of the Integrated Reporting by the analyzed institutions, and that most of them seek to disclose data that are favorable to the company. Thus, the research in question contributes to academy, corporate report makers and companies studying to adopt this report.