Iniciativas ASG (Ambiental, Social e Governança Corporativa) e o relato integrado: um estudo do setor elétrico brasileiro
Data
2022-12-14
Autores
Souza, Eduardo Gomes de [UNIFESP]
Orientadores
Costa, Simone Alves da [UNIFESP]
Tipo
Trabalho de conclusão de curso de graduação
Título da Revista
ISSN da Revista
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Resumo
Cada dia se torna mais relevante, para investidores e sociedade em geral, o compartilhamento de iniciativas ASG (Ambiental, Social e Governança) por parte das Empresas no Brasil e no mundo. Sigla que vem ganhando destaque ASG ou ESG é a abreviatura utilizada para designar iniciativas voltadas para os aspetos Ambientais, Sociais e de Governança Corporativa. Nesse cenário o Relato Integrado, que no Brasil tem caráter facultativo é a demonstração designada pelo nosso Conselho Federal de Contabilidade para divulgar a Investidores e demais Stakeholders as iniciativas em ASG realizados pelas Empresas, com confiabilidade e integralidade. Assim, se faz imperioso saber se atualmente a estrutura do Relato Integrado oferece comparabilidade dessas iniciativas entre as Empresas, e em qual grau. Para tanto, o presente trabalho realiza a análise de Relatos Integrados e de informações a respeito de iniciativas ASG em Relatórios Anuais, divulgados por 6 Empresas do Setor Elétrico Brasileiro no ano de 2021. Conclui-se ao final que a estrutura atual do Relato Integrado, oferece grau de comparabilidade médio, entre as Empresas analisadas, e que metodologias e indicadores universais aumentam a referida comparabilidade, sendo necessário considerar sempre as peculiaridades e individualidades de cada Empresa que são fatores subjetivos por si, e que prejudicam graus de comparabilidade mais elevados.
Every day it becomes more relevant, for investors and society in general, the sharing of ESG (Environmental, Social and Governance) initiatives by Companies in Brazil and worldwide. Acronym that has been gaining prominence ASG or ESG is the abbreviation used to designate initiatives focused on Environmental, Social and Corporate Governance aspects. In this scenario, the Integrated Report, which in Brazil is optional, is the statement designated by our Federal Accounting Council to disclose to Investors and other Stakeholders the ESG initiatives carried out by the Companies, with reliability and completeness. Thus, it is imperative to know whether the structure of the Integrated Report currently offers comparability of these initiatives between Companies, and to what degree. For this purpose, the present work analyzes Integrated Reports and information regarding ESG initiatives in Annual Reports, released by 6 Companies of the Brazilian Electricity Sector in the year 2021. It concludes that the current structure of the Integrated Report, offers a medium degree of comparability between the companies analyzed, and that methodologies and universal indicators increase said comparability, being necessary to always consider the peculiarities and individualities of each company, which are subjective factors in themselves, and that affect higher degrees of comparability.
Every day it becomes more relevant, for investors and society in general, the sharing of ESG (Environmental, Social and Governance) initiatives by Companies in Brazil and worldwide. Acronym that has been gaining prominence ASG or ESG is the abbreviation used to designate initiatives focused on Environmental, Social and Corporate Governance aspects. In this scenario, the Integrated Report, which in Brazil is optional, is the statement designated by our Federal Accounting Council to disclose to Investors and other Stakeholders the ESG initiatives carried out by the Companies, with reliability and completeness. Thus, it is imperative to know whether the structure of the Integrated Report currently offers comparability of these initiatives between Companies, and to what degree. For this purpose, the present work analyzes Integrated Reports and information regarding ESG initiatives in Annual Reports, released by 6 Companies of the Brazilian Electricity Sector in the year 2021. It concludes that the current structure of the Integrated Report, offers a medium degree of comparability between the companies analyzed, and that methodologies and universal indicators increase said comparability, being necessary to always consider the peculiarities and individualities of each company, which are subjective factors in themselves, and that affect higher degrees of comparability.
Descrição
Citação
SOUZA, Eduardo Gomes de. Iniciativas ASG (Ambiental, Social e Governança Corporativa) e o Relato Integrado: Um estudo do setor elétrico brasileiro. 2022. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2022.