Portal de Periódicos da CAPES

Artigo Produção Nacional

BIBTEX RIS

IT RISK MANAGEMENT IN INTEGRATED REPORTS: AN EMPIRICAL-ANALYTICAL STUDY OF THE COMPANIES LISTED IN B3

2019; Linguagem: Inglês

10.5748/16contecsi/itm-6266

2448-1041

JANAINA ROCHA DE ALMEIDA, MARCUS VINICIUS MOREIRA ZITTEI, ANDREIA FREITAS CINTRA,

Big Data and Business Intelligence

Risk is a relevant factor for the strategic decisions of organizations and can be the key factor for business continuity. With the emergence of the Integrated Reporting Framework published by the International Integrated report Council (IIRC), organizations had to adapt to their structure and show their information to their stakeholders with quality, focusing on decisions strategies that generate short, medium and long-term value. In this context, the area of Information Systems and Technologies becomes a relevant area in the face of technological advances, new forms of remote work, innovation of products and services and the security of information. Therefore, this study seeks to determine to what extent Risk and IT Risk Management are disclosed in the Integrated Reports of the companies listed in B3. For this, opted for an empirical-analytical study through lexical analysis and content analysis. Of the 441 companies listed in B3, 36 companies that make their reports based on the Integrated Reporting Framework were selected as object of study. The results obtained indicate that less than 0,5% of the Integrated Reports return information about Risk and IT Risk Management. From the lexical analysis, the companies that most reported this information were: Petrobrás, Banco do Brasil, Bradesco, Santander, Cemig, Duratex and BRF. Finally, it is concluded that few companies show their information to their stakeholders in the format of the framework and little disclose information about IT Risk Management, not demonstrating the concern with the risks that technology and integrated systems and not having transparency about the information disclosed.