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Publication
A prática de relato integrado: estudo de caso: Galp Energia
| Name: | Description: | Size: | Format: | |
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| 1.3 MB | Adobe PDF |
Advisor(s)
Abstract(s)
A presente dissertação pretende mostrar em que medida é que o relato integrado é um importante instrumento contabilístico de divulgação da informação financeira e não financeira para as empresas.
A globalização dos mercados e a sua consequente competitividade faz com que as empresas se tornem mais competitivas e procurem fazer o seu relato integrado de forma clara e objetiva, direcionada para os seus stakeholders.
Este trabalho de investigação é composto por duas partes: a primeira parte é composta pela revisão da literatura, onde foram descritos os conceitos acerca do relato das organizações, o relato financeiro e não financeiro e do relato integrado, foi efetuada uma breve descrição da evolução do GRI, desde o G1 até às Normas do GRI, na segunda parte, foi efetuado o estudo de caso da empresa Galp Energia relativamente à entrega e conteúdos do relatório integrado do ano 2018, mas fazendo também uma breve análise aos anos anteriores de 2016 e 2017.
Com base no estudo de caso efetuado à empresa Galp Energia, podemos afirmar que esta apresentou o seu relatório integrado do ano 2018, baseado nas Normas do GRI, onde foram incluídas todas as informações financeiras e não financeiras num único documento essencial de divulgação aos seus utilizadores, de forma clara e concisa.
This dissertation aims to show to what extent integrated reporting is an important accounting instrument for the disclosure of financial and non-financial information to companies. The globalization of markets and their consequent competitiveness makes companies become more competitive and seek to make their integrated reporting clear and objective, directed to their stakeholders. This research work is composed of two parts: the first part is the literature review, where the concepts about the reporting of the organizations, the financial and non-financial reporting and the integrated reporting were described. GRI, from G1 to GRI Standards, in the second part, the Galp Energia company case study was carried out regarding the delivery and contents of the integrated report for the year 2018, but also making a brief analysis of the previous years of 2016 and 2017. Based on the case study of Galp Energia, we can state that Galp Energia presented its integrated report of the year 2018, based on the GRI Standards, which included all financial and non-financial information in a single essential disclosure document to its users, clearly and concisely.
This dissertation aims to show to what extent integrated reporting is an important accounting instrument for the disclosure of financial and non-financial information to companies. The globalization of markets and their consequent competitiveness makes companies become more competitive and seek to make their integrated reporting clear and objective, directed to their stakeholders. This research work is composed of two parts: the first part is the literature review, where the concepts about the reporting of the organizations, the financial and non-financial reporting and the integrated reporting were described. GRI, from G1 to GRI Standards, in the second part, the Galp Energia company case study was carried out regarding the delivery and contents of the integrated report for the year 2018, but also making a brief analysis of the previous years of 2016 and 2017. Based on the case study of Galp Energia, we can state that Galp Energia presented its integrated report of the year 2018, based on the GRI Standards, which included all financial and non-financial information in a single essential disclosure document to its users, clearly and concisely.
Description
Keywords
Relato Integrado Normas GRI Informação Financeira e Não Financeira Stakeholders Integrated Reporting GRI Standards Financial and Non-Financial Information