Corporate social disclosure: uma análise dos níveis de qualidade e evolução dos relatórios GRI divulgados por empresas do setor financeiro brasileiro

Abstract

This study assessed the quality of the sustainability reports of companies in the Brazilian financial sector, issued according to the standards and guidelines of the Global Reporting Initiative (GRI), through a literature review on stakeholder theory, corporate social disclosure and evaluative research on the applicability of the model GRI and the adequacy of its principles and guidelines, and comparability issues in the publications made. For its realization, reports published during the period 2017 and 2019 with the GRI and available in its database were obtained, considering 48 reports, published by 24 Brazilian companies classified as financial sector. The research had a qualitative and quantitative approach through content analysis and the development of a scale of scores to measure the results on the quality and evolution of reports over time, it was also evaluated the difference between the quality of large financial institutions, banks, and other institutions in the sector. The study contributes to the CSD literature, by presenting an analysis of the quality of reports issued by companies in a sector with great social and economic impact to communicate their practices with their stakeholders and by bringing data from Brazilian companies, since the most studies in the area are carried out in companies in developed countries. It is concluded that the quality of the reports presented by Brazilian companies in the financial sector is low, with limitations in the application of GRI standards and guidelines, in addition to minimal evolution over time for the period analyzed, it is worth highlighting the identification that the reports presented by banks have better quality and greater adherence to standards and guidelines, significantly impacting the scores obtained.