Um Estudo do Posicionamento Adotado pelos Stakeholders sobre a Materialidade e a Responsabilização das Informações Contidas no Relato Integrado

  • Wesley Paulo Santos Universidade Federal de Pernambuco
  • Raimundo Nonato Rodrigues Universidade Federal de Pernambuco
  • Luiz Carlos Miranda Universidade Federal de Pernambuco
Palavras-chave: Materialidade, Responsabilização, Governança.

Resumo

Objetivo: O objetivo deste estudo é identificar, de forma individualizada, o posicionamento adotado por cada participante no processo de elaboração do Relato Integrado (RI) na etapa de Consultation Draft e se esse posicionamento é semelhante ao adotado por outros que se identificaram de maneira semelhante. Método: Foram lidas 224 cartas-comentários, que foram codificadas de acordo com o posicionamento e justificativa apresentada por cada remetente. Foi utilizada a estatística qui-quadrado para determinar a associação entre remetentes e a independência entre diferentes grupos. Resultados: Os resultados encontrados mostram que os stakeholders, com exceção dos provedores de capital financeiro, tenderam a discordar do conceito de materialidade sugerido pelo International Integrated Reporting Council (IIRC). Verificou-se que a maioria das empresas não foi resistente em assumir a responsabilidade sobre as informações divulgadas no RI. Contribuições: Este estudo identificou que o RI foi elaborado para atender aos investidores, deixando em segundo plano os interesses de grupos mais voltados à sustentabilidade, uma vez que os demais stakeholders não se viram representados, pois a integração pretendida pelo RI não foi entendida como algo amplo, motivo pelo qual não demandaria, a princípio, grandes mudanças operacionais por parte das empresas ao aceitarem o RI.

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Publicado
23-09-2018
Como Citar
Santos, W., Rodrigues, R., & Miranda, L. (2018). Um Estudo do Posicionamento Adotado pelos Stakeholders sobre a Materialidade e a Responsabilização das Informações Contidas no Relato Integrado. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 12(3). https://doi.org/10.17524/repec.v12i3.1744
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Artigos