RELATO INTEGRADO E O FORMATO DA INFORMAÇÃO FINANCEIRA PARA EVIDENCIAR A CRIAÇÃO DE VALOR DAS EMPRESAS DO PROGRAMA PILOTO

Abstract

Objective: to describe the content and form of evidence of value creation through financial reporting in the Integrated Report, as of the publication of the Framework, in December / 2013. Fundamentals: in front of the corporate social responsibility paradigm, the purpose of corporate communication is to highlight the diverse information that affects the creation of value and to increase access by different users. This is also the purpose of the Integrated Report [IR] in connecting information from six capitals (financial, human, intellectual, natural, manufactured, and relationship) leading to the integrated thinking necessary to express how the company creates value in the short, medium and long term, in clear and concise language, related and comparable language, according to the IR framework. Method: documentary research supported by Software Nvivo 11, in the Integrated Reports of companies participating in the Pilot Program [PP] in Brazil, in 2014 and 2015. Results: there was a limited use of some terms underlying the IR and the financial information derived from the Financial Statements. However, the use of visual language was also identified in line with the principles of conciseness, completeness, comparability and connectivity in IR information. Contributions: to the academic environment contributes to verify the interdisciplinary approach of the Integrated Report in connecting Management, Accounting and Communication purposes. To companies, it contributed to decision making by showing the interface between form and content in the evidence of value creation, as well as deploying the IR Framework.