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Abstract(s)
O reporte não financeiro mostra-se como uma ferramenta essencial para as
organizações que procuram divulgar, não só, o seu desempenho financeiro, mas também o
seu impacto ambiental, social e de governação (Environmental, Social and Governance, da
sigla em inglês ESG). No entanto, a integração eficaz desta temática nos relatórios apresenta
desafios significativos para as empresas e, em consequência, para os auditores.
Este trabalho propõe-se a analisar os desafios enfrentados pelos auditores na revisão
dos relatórios de sustentabilidade, decorrentes das alterações regulatórias, num Mundo que
se espera esteja em transição para a sustentabilidade.
A sustentabilidade é a capacidade de uma organização operar de forma a garantir o
seu sucesso contínuo, ao mesmo tempo que contribui positivamente para o ambiente e a
sociedade.
A auditoria desempenha um papel fundamental na garantia da fiabilidade e
transparência das informações apresentadas nos relatórios não financeiros. No entanto, as
métricas e padrões para avaliar o desempenho não financeiro muitas vezes carecem de
uniformidade e consistência, tornando o processo de auditoria mais desafiador.
Os desafios específicos abordados nesta dissertação incluem, de entre outros, a
diversidade e complexididade dos normativos de reporte, a necessidade constante de
formação e desenvolvimento de competências em ESG, ou mesmo, a exigência da criação
de equipas multidisciplinares nas firmas de auditoria.
Através de uma revisão crítica da literatura, que culminou em entrevistas efetuadas a
sete auditores, identifica-se, analisa-se e explica-se os novos desafios da profissão, ao mesmo
tempo que se propõem recomendações práticas para enfrentar esses desafios, incluindo a
colaboração entre organizações, reguladores e auditores na definição de padrões e normas
claras, o desenvolvimento de ferramentas e metodologias de auditoria específicas e robustas
e o investimento na formação dos auditores.
Non-financial reporting has emerged as an essential tool for organizations seeking to disclose not only their financial performance but also their environmental, social, and governance (ESG) impacts. However, the effective integration of this topic into reports presents significant challenges for companies and, consequently, for auditors. This study aims to analyze the challenges, due to the changes in regulation, faced by auditors in reviewing sustainability reportings, in a world anticipated to be transitioning towards sustainability. Sustainability is the ability of an organization to operate in a way that ensures its continued success while positively contributing to the environment and society. Auditing plays a crucial role in ensuring the reliability and transparency of the information presented in non-financial reports. However, the metrics and standards for assessing non-financial performance often lack uniformity and consistency, making the auditing process more challenging. The specific challenges addressed in this study include, among others, the diversity and complexity of reporting regulations, the ongoing need for ESG training and skill development and the requirement for multidisciplinary teams within auditing firms. Through a critical review of the literature, which culminated in interviews with seven auditors, the new challenges of the profession are identified, analyzed and explained, while practical recommendations are proposed to address these challenges. These include collaboration between organizations, regulators and auditors, in defining clear standards and norms, the development of specific and robust auditing tools and methodologies, and investment in auditor training.
Non-financial reporting has emerged as an essential tool for organizations seeking to disclose not only their financial performance but also their environmental, social, and governance (ESG) impacts. However, the effective integration of this topic into reports presents significant challenges for companies and, consequently, for auditors. This study aims to analyze the challenges, due to the changes in regulation, faced by auditors in reviewing sustainability reportings, in a world anticipated to be transitioning towards sustainability. Sustainability is the ability of an organization to operate in a way that ensures its continued success while positively contributing to the environment and society. Auditing plays a crucial role in ensuring the reliability and transparency of the information presented in non-financial reports. However, the metrics and standards for assessing non-financial performance often lack uniformity and consistency, making the auditing process more challenging. The specific challenges addressed in this study include, among others, the diversity and complexity of reporting regulations, the ongoing need for ESG training and skill development and the requirement for multidisciplinary teams within auditing firms. Through a critical review of the literature, which culminated in interviews with seven auditors, the new challenges of the profession are identified, analyzed and explained, while practical recommendations are proposed to address these challenges. These include collaboration between organizations, regulators and auditors, in defining clear standards and norms, the development of specific and robust auditing tools and methodologies, and investment in auditor training.
Description
Keywords
ESG Sustentabilidade Auditoria Reporte não financeiro ISSA 5000 CSRD Sustainability Non-financial reporting Auditing