Aplicação de relato integrado nas empresas listadas na Brasil, bolsa e balcão: análise dos aspectos de sustentabilidade ambiental Gri 300

Abstract

Companies play a crucial role in providing high-quality and relevant information, essential to meet the needs of organizations, stakeholders, capital markets, and ultimately, the economy as a whole. This study aims to describe the pattern of environmental disclosure in Integrated Reports of companies listed on B3 in the year 2021, prepared in accordance with the GRI framework. The research adopted a qualitative and quantitative approach based on 776 disclosures from 48 companies across 21 sectors, reporting a minimum set of characteristic elements of integrated reporting. Lexicographic analysis techniques, facilitated by the Iramuteq software, and content analysis were applied to delineate the disclosure pattern within the sample. The descending hierarchical classification of the corpus revealed three distinct clusters of disclosure: (1) emissions and energy management, (2) environmental management and biodiversity, and (3) waste management. Simultaneously, the outcomes of content analysis indicated that 64% of the disclosed patterns aligned with emissions (GRI 305), waste (GRI 306), and water and effluents (GRI 303). On the other hand, correspondence factor analysis pointed to an isomorphic presentation in the disclosure pattern across sectors. The research contributes to understanding the mechanisms of corporate legitimation through IR in relation to stakeholders in Brazil.