INTEGRATED REPORTING AND GRI INDICATORS: A FOCUS ON ENVIRONMENTAL STRUCTURE AND ACCOUNTING IN THE THIRD SECTOR

Abstract

The Integrated Report (IR) is a statement that gathers financial and non-financial information, to meet the new challenges and opportunities of the current moment and has become a worldwide standard of business communication. Companies in the ISE (Corporate Sustainability Index) of the B3 stock exchange (Brasil, Bolsa, Balcão) that have already passed the implementation, guidance and guidelines of the GRI (Global Reporting Initiative) are one step away from Integrated Reporting. The GRI is a true “x-ray” that broadly evaluates the company, with several indicators. The general objective of the present work is to verify how the 2020 ISE companies disclose the GRI Indicators proposed by the structure in their integrated report. This work used a mixed approach, using data collection with numerical measurement to discover or improve research questions. To this end, analyzes were carried out on 60 (sixty) reports of these 30 (thirty) ISE companies, linked to the energy, retail, banking, service and other segments (residential civil construction, infrastructure, production and export of paper and petrochemicals), who trade their shares on B3. The reports and reports revealed a positive growth in the level of general, economic, environmental and social disclosure of the investigated companies, mainly as a result of information related to the environmental impacts perceived or caused by the companies. The results obtained from the performance indicators in the general, economic, environmental and social disclosure in the integrated and sustainability reports and reports, have been showing an evolution each year in disclosing more by the ISE companies on B3.