Relato integrado: dimensões sociais e ambientais evidenciadas por bancos brasileiros

Abstract

The present study analyzes the context in which organizations disclose their non-financial information with the aim of generating value through Integrated Reporting. The research sample consists of the five largest Brazilian banks by assets in 2023. The general objective is to analyze whether all the banks' integrated reports contain the content elements proposed by the IIRC and how they are evidenced. Specifically: i) to analyze whether all banks present the proposed content elements and how they are presented; ii) to verify whether all reports include social and environmental information and how it is presented; and iii) to propose the inclusion of social and environmental information as content elements. Descriptive qualitative research using secondary data was employed. The data interpretation is based on content analysis through its three stages: pre-analysis, material exploration, and result processing. The main findings show that all banks included the proposed content elements in their reports, as well as the disclosure of social and environmental information, though the latter was not highlighted in specific structure topics. Additionally, there was similarity in how the information was presented, reinforcing the standardization and efficiency of Integrated Reporting for reporting non-financial information.