Relato integrado: uma validação das diretrizes do Global Reporting Initiative nas empresas listadas no índice de sustentabilidade empresarial da Brasil, Bolsa e Balcão

Detalhes bibliográficos
Ano de defesa: 2017
Autor(a) principal: Balardim, Adriana Rodrigues lattes
Orientador(a): Marion, José Carlos
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Pontifícia Universidade Católica de São Paulo
Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
Departamento: Faculdade de Economia, Administração, Contábeis e Atuariais
País: Brasil
Palavras-chave em Português:
GRI
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/20555
Resumo: Transparency and the commitment of organizations to the dissemination of their economic, social and environmental results are increasingly important to meet the needs of stakeholders. This study analyzed the integrated reports, also identified as an annual report or sustainability report, published by companies with the objective of verifying adherence to the GRI guidelines and presented a summary with the pillars of sustainability: economic, social and environmental. The database initially considered 34 companies, which are listed in B3's Business Sustainability Index (ISE). Of these, 18 companies were analyzed, considering those that published their reports in the period of 5 years (2012 to 2016). The scope of the analysis was based on the report released in 2016 and it was concluded that 14 companies declare that they comply with the GRI guidelines, which represents 41% of the total sample and 78% of the total companies that were analyzed. This was evidenced by the positive opinion of the Limited Assurance Report issued by independent bodies