Relato Integrado: um estudo de estruturas de divulgação do capital humano em relatórios bancários

Abstract

The objective of this study was to analyze the reporter of human capital in integrated reporting in the banking sector and suggest a proposal for standardization. Were the three largest financial institutions intentionally selected, public companies - Bradesco, Itaú Unibanco and Santander - from 2013 and 2014, which have integrated their reports with different patterns. The methodology of research was used qualitative approach to research of application of descriptive, using documentary study. The research analyzed the composition of human capital items, the way the information was reported and the level of adherence to the conceptual framework established by the International Integrated Reporting Council to prepare the Integrated Reporting <IR>. The result of the analysis found that companies are in early stages and evolving in the development of human capital reporting in its integrated reporting. This study concluded that there is no standardization in the way of reporting the information, but the content is consistent and in accordance with the guidelines established by the conceptual framework of the International Integrated Reporting Council and International Organization for Standardization in its ISO 26000, both founded with the good labor practices and human rights. Thus, the disclosure framework suggested in this paper can be useful to standardize the form of presentation of this information and contribute towards improving the accounting information quality, minimize information asymmetry and thus allow greater comparison between the institutions in respect to human capital.