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Qualidade da divulgação socioambiental: um estudo sobre a acurácia das informações contábeis nos relatórios de sustentabilidade

2015; UNIVERSIDADE FEDERAL DE SANTA CATARINA; Volume: 12; Issue: 25 Linguagem: Inglês

10.5007/2175-8069.2015v12n25p67

ISSN

2175-8069

Autores

Solange Garcia, Yara Consuelo Cintra, Maísa de Souza Ribeiro, Bruno Ruvier Santiago Dibbern,

Tópico(s)

Business and Management Studies

Resumo

Currently, a broader set of stakeholders justifies the growing importance of social andenvironmental disclosure for accountability purposes. However, the quality of information onSustainability Reports (SR) has been questioned. This study uses content analysis toinvestigate the accuracy of economic indicators (EC1 to EC9) of Global Reporting Initiative(GRI) standard in the SR in comparison with the information in the financial reports. Thesample consists of the Sustainability Reports of 23 companies in the Brazilian power sector,which were published in 2011. The results show that the degree of accuracy is medium or lowfor all companies, suggesting flaws in the preparation of economic data from the SR, forwhich companies would be supposedly well prepared, as the accounting systems of thecompanies contain most of the information necessary especially to meet the Value AddedStatement (VAS), the CPC 33 Employee Benefits and CPC 07 Government Subsidies andAssistance.

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