Plano de fundo para o relato integrado: o caso da Universidade Federal de Santa Maria

Abstract

Since the 2018 fiscal year, Federal Public Administration units have been obliged to report their Management reports according to the Integrated Reporting format (IR). IR is a contemporary form of communication with resource providers and other stakeholders that differs from the traditional response to legal commands and requirements. IR requires the disclosure of value generation and the relationship of different forms of capital and stakeholders in the organization's processes. The objective of the research was to assess the convergence of the management report of the Federal University of Santa Maria (UFSM) to the integrated reporting structure. For that, a qualitative content analysis was used with the data coding process supported by an integrated report disclosure index (IERI). The index was composed of a scale developed and applied in an international survey in the private sector and complemented in its analytical aspects by sustainability indicators from the Global Reporting Initiative. The research concluded that the convergence to the IR model is still modest at UFSM after four years of its recommendation by the Court of Accounts and to make it effectively true, it will be necessary to change the University planning system with an emphasis on value generation.