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Publication
O Relato Integrado: evidĂȘncias em grandes empresas
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| Documento em Acesso Embargado até dia 21-05-2028. Tente solicitar cópia ao autor carregando no ficheiro | 794.07 KB | Adobe PDF |
Abstract(s)
Ao longo do tempo, a ĂĄrea da sustentabilidade tem vindo a adquirir uma grande importĂąncia ao nĂvel da divulgação de informação por parte das empresas, contribuindo assim para que estas ganhem cada vez mais valor e posicionamento estratĂ©gico no mercado. Este estudo tem como objetivo compreender se os relatĂłrios integrados e de sustentabilidade abordam de forma integral e com a mesma evidĂȘncia as informaçÔes econĂłmicas, sociais e ambientais, bem como identificar os paradigmas que orientam a divulgação desse tipo de informação. Para esse efeito, serĂŁo analisados os relatĂłrios integrados e de sustentabilidade das 8 grandes empresas. Pretende-se averiguar que tipo de informação compĂ”e esses relatĂłrios e atravĂ©s de uma abordagem interpretativa identificar o que Ă© divulgado e como Ă© divulgado. Pretende-se tambĂ©m verificar se os relatĂłrios contemplam as novas diretrizes das normas de sustentabilidade, ou seja, se a divulgação de informação efetuada jĂĄ tem em conta as novas IFRS referentes Ă sustentabilidade e ao clima. Os resultados obtidos indicam que, embora os relatĂłrios integrados e de sustentabilidade abranjam as trĂȘs dimensĂ”es principais, econĂłmica, social e ambiental, a ĂȘnfase dada a cada uma varia significativamente entre empresas. Verifica-se que as informaçÔes econĂłmicas apresentam maior detalhe e estrutura, enquanto os aspetos ambiental e social recebem uma menor atenção ou sĂŁo apresentadas informaçÔes de forma menos rigorosa. Ă de salientar que as empresas dos setores com maior exposição a riscos ambientais demonstraram uma maior conformidade com as novas normas de sustentabilidade, como as IFRS S1 e IFRS S2, refletindo um esforço para adotar prĂĄticas de relato mais robustas. Os paradigmas de comunicação identificados revelam uma tendĂȘncia para a adoção de uma narrativa que combina transparĂȘncia com uma estratĂ©gia de reforço da reputação corporativa. Contudo, em alguns casos, foi identificada a presença de greenwashing, o que condiciona, de certa forma, a autenticidade da informação divulgada. Este estudo contribui para a literatura sobre relato integrado e sustentabilidade, oferecendo uma anĂĄlise do alinhamento entre a teoria e a prĂĄtica. Adicionalmente, salienta as lacunas existentes na abordagem holĂstica das dimensĂ”es da sustentabilidade e sugere a necessidade de uma maior uniformização na aplicação das normas internacionais de sustentabilidade. Como limitaçÔes, destaca-se o facto de o estudo se ter focado em apenas 8 empresas o que impede a generalização dos resultados. AlĂ©m disso, a anĂĄlise fundamentou-se em relatĂłrios publicados, nĂŁo tendo sido realizada uma triangulação com dados internos ou entrevistas, o que poderia proporcionar uma visĂŁo mais aprofundada sobre os processos de elaboração desses relatĂłrios. Como linha de investigação futura sugere-se uma anĂĄlise comparativa entre empresas de diferentes setores ou paĂses, com vista a identificar padrĂ”es globais de divulgação de sustentabilidade. Finalmente, uma investigação que articule a anĂĄlise documental com entrevistas ou questionĂĄrios, visando compreender os desafios enfrentados pelas empresas na implementação das normas IFRS de sustentabilidade, poderia representar outra linha de pesquisa.
Over time, sustainability has gained significant importance in terms of companiesâ information disclosure and has thus contributed to their increasing value and strategic positioning in the market. This study aims to understand whether integrated and sustainability reports comprehensively address economic, social, and environmental information using the same evidence and which paradigms guide disclosing this information. By analyzing the integrated and sustainability reports of the 8 big companies, we will evaluate the information that makes up these reports and, through an interpretative approach, diagnose the main communication paradigms. In addition, we will verify whether the reports contemplate the guidelines of the new sustainability standards, that is, whether the disclosure of information applies to the latest IFRS regarding sustainability and climate and thus convey confidence regarding this topic. The results indicate that, although integrated and sustainability reports cover the three main dimensions: economic, social, and environmental, the emphasis given to each varies significantly between companies. Economic information is more detailed and structured, while environmental and social aspects are less prominent or rigorously presented. Notably, companies in sectors with greater exposure to environmental risks demonstrated greater alignment with the new sustainability standards, such as IFRS S1 and IFRS S2, reflecting an effort to adopt more robust reporting practices. The communication paradigms identified reveal a tendency to adopt a narrative that combines transparency with a strategy to reinforce corporate reputation. However, in some cases, "greenwashing" was identified, which, to a certain extent, conditions the authenticity of the information disclosed. This study contributes to integrated reporting and sustainability literature and analyzes the alignment between theory and practice. In addition, it highlights the gaps in the holistic approach to sustainability dimensions and suggests the need for more excellent uniformity in applying international sustainability standards. Limitations include the focus on only 8 companies, which limits the generalizability of the results. Furthermore, the analysis was based on published reports, thus lacking a triangulation of internal data or interviews, which could provide a more in-depth view of the processes used to prepare these reports. As lines of future research, we suggest a comparative analysis between companies from different sectors or countries to identify global sustainability disclosure patterns. Research that combines documentary analysis with interviews or questionnaires to understand the challenges faced by companies in implementing IFRS sustainability standards.
Over time, sustainability has gained significant importance in terms of companiesâ information disclosure and has thus contributed to their increasing value and strategic positioning in the market. This study aims to understand whether integrated and sustainability reports comprehensively address economic, social, and environmental information using the same evidence and which paradigms guide disclosing this information. By analyzing the integrated and sustainability reports of the 8 big companies, we will evaluate the information that makes up these reports and, through an interpretative approach, diagnose the main communication paradigms. In addition, we will verify whether the reports contemplate the guidelines of the new sustainability standards, that is, whether the disclosure of information applies to the latest IFRS regarding sustainability and climate and thus convey confidence regarding this topic. The results indicate that, although integrated and sustainability reports cover the three main dimensions: economic, social, and environmental, the emphasis given to each varies significantly between companies. Economic information is more detailed and structured, while environmental and social aspects are less prominent or rigorously presented. Notably, companies in sectors with greater exposure to environmental risks demonstrated greater alignment with the new sustainability standards, such as IFRS S1 and IFRS S2, reflecting an effort to adopt more robust reporting practices. The communication paradigms identified reveal a tendency to adopt a narrative that combines transparency with a strategy to reinforce corporate reputation. However, in some cases, "greenwashing" was identified, which, to a certain extent, conditions the authenticity of the information disclosed. This study contributes to integrated reporting and sustainability literature and analyzes the alignment between theory and practice. In addition, it highlights the gaps in the holistic approach to sustainability dimensions and suggests the need for more excellent uniformity in applying international sustainability standards. Limitations include the focus on only 8 companies, which limits the generalizability of the results. Furthermore, the analysis was based on published reports, thus lacking a triangulation of internal data or interviews, which could provide a more in-depth view of the processes used to prepare these reports. As lines of future research, we suggest a comparative analysis between companies from different sectors or countries to identify global sustainability disclosure patterns. Research that combines documentary analysis with interviews or questionnaires to understand the challenges faced by companies in implementing IFRS sustainability standards.
Description
Keywords
Relato Integrado Relatório de Sustentabilidade Greenwashing Paradigma de Comunicação Grandes Empresas Integrated Reporting Sustainability Reporting Big Companies Paradigm