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Publication
A relevância da informação não financeira: estudo de caso Brisa
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| 3.89 MB | Adobe PDF |
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Abstract(s)
O tema da Responsabilidade Social Empresarial (RSE) tem sido tema central no último
século, o qual tem vindo a suscitar a envolvência de diversas instituições e entidades para o
reforço da reflexão e necessidade de práticas mais atuais. Após um aprofundamento sobre o
conceito e os princípios da RSE, compreender a forma como as empresas a incorporaram na sua
estratégia, bem como analisar o modo como divulgam a sua prestação nas vertentes social,
ambiental e económica, foi a base para esta investigação.
Através da revisão da literatura, foi abordado um conjunto de temas e normas associadas à
RSE, os fundamentos da estrutura do Relato Integrado do International Integrated Reporting
Council (IIRC), as normas da Global Reporting Initiative (GRI) para Relatórios de Sustentabilidade,
e o enquadramento legislativo sobre relato não financeiro.
Com o objetivo de conhecer a importância da divulgação da informação não financeira para
a estratégia da gestão empresarial, procedeu-se a um estudo empírico, assente numa
metodologia qualitativa, sendo o principal instrumento, a análise documental com base no estudo
de caso do grupo Brisa.
Da análise efetuada à informação divulgada nos Relatórios Integrados no triénio de 2016 –
2018 de uma empresa, foi possível analisar a evolução do Relato Integrado (RI) nesse período,
identificar o nível de cumprimento das normas GRI e com a estrutura do IIRC e avaliar a sua
importância para os stakeholders e potenciais investidores.
O estudo revela, nomeadamente: i) o elevado envolvimento dos stakeholders baseado nos
princípios da inclusão, relevância e responsabilidade; ii) exemplos de ações desenvolvidas que
apresentam investimentos nos capitais humano, social e relacional, intelectual e natural; e iii) a
confirmação da necessidade de divulgar informação relativa às vertentes económica, social e
ambiental, que integram o conceito Triple Bottom Line da RSE.
Conclui-se que o relato da informação não financeira fica facilitado com a elaboração de um
Relato Integrado, assente num conjunto de indicadores que permitem evidenciar o comportamento
socialmente responsável da empresa.
The theme of Corporate Social Responsibility (CSR) has been a main issue in the last century, which has the led to the involvement of various institutions and entities to reinforce the assessment and need for more current practices. After a depth study on the concept and principles of CSR, understanding how the companies have incorporated it into their strategy, as well as analyzing how they disclose their performance on social, environmental and economic grounds, was the basis for this study. Through literature review, it was addressed a set of CSR related themes and standards, the foundations of the International Integrated Reporting Council (IIRC), the Global Reporting Initiative (GRI) standards for Sustainability Reporting, and the legislative framework on Non-Financial Reporting. In order to know the importance of disclosing non-financial information for the business management strategy, an empirical study was conducted, based on a qualitative methodology. The main instrument was a documental analysis based on the case study from «Brisa Group». From the analysis of the information disclosed in the Integrated Reports (IR) for the threeyear period 2016 – 2018 of a company, it was possible to analyze the evolution of IR during this period, to identify the level of compliance with the GRI standards and the IIRC framework, and to assess their importance to stakeholders and potential investors. In particular, the study reveals: (i) high stakeholder involvement based on the principles of inclusion, relevance and accountability; ii) examples of developed actions that shows investments in human, social and relational, intellectual and natural resources; and iii) confirmation of the need to disclose information on the economic, social and environmental aspects of the Triple Bottom Line concept of CSR. It is concluded that the reporting of non-financial information is facilitated by the elaboration of an Integrated Report, based on a set of indicators that make it possible to highlight the socially responsible behavior of the company.
The theme of Corporate Social Responsibility (CSR) has been a main issue in the last century, which has the led to the involvement of various institutions and entities to reinforce the assessment and need for more current practices. After a depth study on the concept and principles of CSR, understanding how the companies have incorporated it into their strategy, as well as analyzing how they disclose their performance on social, environmental and economic grounds, was the basis for this study. Through literature review, it was addressed a set of CSR related themes and standards, the foundations of the International Integrated Reporting Council (IIRC), the Global Reporting Initiative (GRI) standards for Sustainability Reporting, and the legislative framework on Non-Financial Reporting. In order to know the importance of disclosing non-financial information for the business management strategy, an empirical study was conducted, based on a qualitative methodology. The main instrument was a documental analysis based on the case study from «Brisa Group». From the analysis of the information disclosed in the Integrated Reports (IR) for the threeyear period 2016 – 2018 of a company, it was possible to analyze the evolution of IR during this period, to identify the level of compliance with the GRI standards and the IIRC framework, and to assess their importance to stakeholders and potential investors. In particular, the study reveals: (i) high stakeholder involvement based on the principles of inclusion, relevance and accountability; ii) examples of developed actions that shows investments in human, social and relational, intellectual and natural resources; and iii) confirmation of the need to disclose information on the economic, social and environmental aspects of the Triple Bottom Line concept of CSR. It is concluded that the reporting of non-financial information is facilitated by the elaboration of an Integrated Report, based on a set of indicators that make it possible to highlight the socially responsible behavior of the company.
Description
Keywords
Responsabilidade Social Empresarial Informação Não Financeira Relato Integrado Sustentabilidade Normas GRI Corporate Social Responsibility Non-Financial Information Integrated Reporting Sustainability GRI standards