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Abstract(s)
Com a crescente preocupação por parte das organizações em partilhar, com os seus stakeholders, resultados de forma transparente, a divulgação de informação não financeira, nomeadamente através de relatórios de sustentabilidade, tornou-se crucial.
Apesar de existirem múltiplos estudos focados na divulgação de RSE, estes debruçam-se mais na vertente ambiental do que na vertente social, principalmente no que diz respeito a economias emergentes. Assim, a presente dissertação pretende analisar a divulgação voluntária de informação social de 92 empresas cotadas na bolsa brasileira IBOVESPA a dezembro de 2020, desenvolvendo um índice de extensão e qualidade da divulgação de responsabilidade social, bem como desenvolver um índice de auditoria. Adicionalmente, pretende-se aferir se o facto de as empresas serem auditadas por uma empresa pertencente às designadas Big Four (B4), de se regerem pelas normas do Global Reporting Initiative (GRI) aquando da elaboração do relatório, ou se o número de elementos do conselho de administração (CA) e o tipo de indústria a que pertencem (IND) influenciam o índice de qualidade da divulgação. Para o efeito, os dados foram recolhidos através da técnica de análise de conteúdos, sendo posteriormente tratados quantitativamente.
Os resultados sugerem que a extensão de divulgação é razoável, apesar da qualidade da divulgação poder ser considerada fraca e também que o nível de auditoria é razoável, apesar de ficar aquém do expectável. Sugerem, ainda, a existência de um efeito positivo e significativo das variáveis independentes B4, GRI, CA na qualidade da divulgação.
Este estudo contribui teoricamente para o desenvolvimento da literatura focada na divulgação da dimensão social da RSE relativamente a uma das principais economias emergentes do mundo (Brasil). Contribuí ainda, para o aumento da notoriedade do tema juntos dos gestores bem como para aumentar a perceção acerca da importância de os relatórios serem auditados. Este estudo não está isento de limitações, tendo sido apenas estudado uma bolsa pertencente a um único país. Salienta-se também o facto de 21 empresas da amostra inicial não apresentarem nenhuma tipologia de relatório analisado.
Uma futura investigação poderá passar, por estudar o efeito de outras variáveis na qualidade de divulgação, bem como estudar o mesmo efeito em diferentes países.
Due to organizations growing concern about sharing their results with their stakeholders in a transparent manner, disclosing non-financial information, namely through sustainability reports, has become crucial. Although multiple studies address CSR disclosure, most of them stress the environmental dimension rather than the social one, especially with regard to emerging economies. Thus, this dissertation aims to analyze the voluntary disclosure of social information of 92 companies listed on the Brazilian stock exchange IBOVESPA at the end of 2020, developing an extent and a quality index for social sustainability disclosure and an audit index. Additionally, it is intended to assess whether the fact that companies are audited by a company belonging to the so-called Big Four (B4), if they adopted the GRI (GRI) standards when preparing their reports, or if the number of members of the board of directors (CA) and the type of industry to which they belong (IND) influence the quality index. In so doing, data were collected using the content analysis technique and subsequently quantitatively treated. The results suggest that the extent of the disclosure is reasonable, although its quality can be considered poor. They also suggest that the auditing level is reasonable, although it falls short of what is expected. Finally, the results suggest a positive and significant effect of the independent variables B4, GRI, and CA on disclosure quality. This study contributes theoretically to the development of literature focused on the disclosure of the social dimension of CSR in one of the main emerging economies of the world: Brazil. It also contributes to increasing the awareness of the theme among managers and the perception of the importance of auditing voluntarily reports. This study is not without limitations. Only one stock exchange belonging to a single country was addressed. Also, 21 companies of the initial sample did not present any type of report subject to analysis. Further research could include studying the effect of other variables on the quality of disclosure, as well as studying the same effect in different countries.
Due to organizations growing concern about sharing their results with their stakeholders in a transparent manner, disclosing non-financial information, namely through sustainability reports, has become crucial. Although multiple studies address CSR disclosure, most of them stress the environmental dimension rather than the social one, especially with regard to emerging economies. Thus, this dissertation aims to analyze the voluntary disclosure of social information of 92 companies listed on the Brazilian stock exchange IBOVESPA at the end of 2020, developing an extent and a quality index for social sustainability disclosure and an audit index. Additionally, it is intended to assess whether the fact that companies are audited by a company belonging to the so-called Big Four (B4), if they adopted the GRI (GRI) standards when preparing their reports, or if the number of members of the board of directors (CA) and the type of industry to which they belong (IND) influence the quality index. In so doing, data were collected using the content analysis technique and subsequently quantitatively treated. The results suggest that the extent of the disclosure is reasonable, although its quality can be considered poor. They also suggest that the auditing level is reasonable, although it falls short of what is expected. Finally, the results suggest a positive and significant effect of the independent variables B4, GRI, and CA on disclosure quality. This study contributes theoretically to the development of literature focused on the disclosure of the social dimension of CSR in one of the main emerging economies of the world: Brazil. It also contributes to increasing the awareness of the theme among managers and the perception of the importance of auditing voluntarily reports. This study is not without limitations. Only one stock exchange belonging to a single country was addressed. Also, 21 companies of the initial sample did not present any type of report subject to analysis. Further research could include studying the effect of other variables on the quality of disclosure, as well as studying the same effect in different countries.
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Keywords
Responsabilidade social empresarial Divulgação Extensão Qualidade Auditoria Corporate social responsibility Extension Quality Audit