Analysis of accounting disclosure in state-owned companies: a view from the ESG in Integrated Reporting
DOI:
https://doi.org/10.21680/2176-9036.2025v17n2ID36041Keywords:
Relato Integrado, Disclosure, ESG, Teoria dos StakeholdersAbstract
Purpose: This work analyzes, comparatively, from the disclosure aspects, the dimensions of ESG (Environmental, Social and Governance) in publicly traded state-owned companies, based on the integrated reports made available, in order to contribute theoretically and empirically to the area of governance public.
Methodology: This research, of a quantitative and qualitative nature, was carried out using the content analysis methodology and multivariate inferences of the Iramuteq software.
Results: The majority of listed companies (77.8%) are aligned with ESG aspects, so that characteristics of the “Environmental, Social and Governance” dimensions were highlighted in their integrated reports, mainly based on non-financial information. The information disclosed tends to make stakeholders aware of the needs of employees, suppliers, customers, potential customers and competitors. Furthermore, lexical cluster analysis was able to classify text segments according to ESG dimensions, characterizing a concern for companies in the structure of integrated reports.
Contributions of the Study: By providing insight into ESG aspects in integrated reporting, the study contributes to the evolution of the reporting system in relation to the system of rules, practices and processes present in the public body, covering aspects of control, accountability, responsibility and equity for all interested parties. Furthermore, the work seeks to support discussions in these companies on how to mitigate risks and attract investments, aiming for better corporate performance.
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