Detalhes bibliográficos
| Ano de defesa: |
2021 |
| Autor(a) principal: |
Souza, Mauro Roberto Claro de
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| Orientador(a): |
Santos, Fernando de Almeida
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
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| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
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| Departamento: |
Faculdade de Economia, Administração, Contábeis e Atuariais
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| País: |
Brasil
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| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/24610
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Resumo: |
Integrated Reporting is a concise document about how an organization's strategy, governance, performance and perspectives happen, in the context of its environment, resulting in the generation of value in the short, medium and long term. This study assesses the process of implementing an Integrated Report and aims to create an assessment proposal for College through the analysis of the document with regard to its processes and capitals. The model makes it possible to bring financial and non-financial data for a comparative analysis between educational institutions, from different regions and sizes, with the possibility of verifying their impact on society and their region. To this end, a qualitative research was carried out, with an exploratory, descriptive and experimental nature. The official Ministry of Education (MEC) and internal documents of the Education Institution together with interviews with professionals in the area composed the data collection instruments, allowing for the validation of the process. From this point, the data obtained were organized to generate indicators, with the objective of improving the quality of information, in order to promote an approach that addresses financial, human, intellectual, manufactured, natural, social and relationship Capitals, that leverages the various aspects of reporting and that builds value in an ethical manner for the institution. The research enables reflection on the need for sustainable instruments and contributes to the development of Integrated Reporting for other Higher Education Institutions in Brazil and abroad |
