Análise da evidenciação social em relatos integrados de empresas da B3 em 2021

Abstract

The Integrated Report (IR) is a comprehensive document that brings together financial and non-financial information, with a primary focus on corporate social responsibility. This study examines the disclosure patterns in the Integrated Reports of companies listed on B3 during the year 2021 regarding social information in accordance with the GRI standards of the 400 series. The research problem is addressed through mixed methods. A qualitative content analysis was conducted based on 657 disclosures from 43 companies. Classical lexicographic analysis techniques, word cloud creation, hierarchical descending classification (HDC), and correspondence factor analysis were employed to reveal disclosure patterns. HDC revealed three clusters of social disclosure in the analyzed IRs: (1) empowerment and organizational development, (2) safety and risk management, and (3) labor and ethical responsibility. Voluntary social disclosure in IRs is primarily focused on aspects of health and safety, training and education, and supplier assessment. While on one hand, the analyzed companies are subject to the compulsory power of providing information to powerful stakeholders such as the government, on the other hand, they legitimize themselves by voluntarily sharing this database with other stakeholders, apparently with little marginal investment. The research contributes to understanding the choices and communication process of social information in IRs and may provide insights for new related studies.