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Abstract(s)
As lacunas observadas nos relatórios e contas tradicionais das entidades conduziram ao surgimento do relato integrado (RI), o qual inclui diversos elementos de conteúdo, nomeadamente a componente relativa aos riscos e oportunidades. Nesse âmbito são divulgados, entre outros, os riscos específicos que podem afetar a capacidade para uma organização criar valor, sendo esta uma informação de interesse para os distintos
stakeholders. Esta dissertação tem como objetivo identificar os fatores explicativos que influenciam na divulgação dos riscos no RI. Para o efeito, foram analisados os RI das entidades cotadas na bolsa de valores do Brasil relativos ao ano de 2020. O estudo teve por base as teorias explicativas da divulgação do risco habitualmente identificadas na literatura, nomeadamente, a teoria da legitimidade, a teoria da agência, a teoria da sinalização, a teoria dos stakeholders e a teoria dos escalões superiores. Foram utilizados modelos de regressão linear, tendo, como variáveis dependentes, os índices de divulgação das diferentes tipologias de risco. A dimensão, a rendibilidade, o endividamento, a independência e a diversidade de género no conselho de administração (CA), a auditoria e o setor de atividade compreendem os fatores explicativos selecionados. Foram identificadas associações entre alguns dos tipos de riscos divulgados e a dimensão da entidade, a existência de auditoria, a independência do CA e o setor de atividade. A dissertação contribui para a literatura acerca dos fatores explicativos da divulgação do risco ao explorar a sua análise por diferentes tipologias e atributos, tendo o RI como fonte de informação, sendo este um conteúdo ainda pouco explorado.
The gaps observed in the entities' traditional reports and accounts led to the emergence of the integrated report (IR), which includes several content elements, namely the component relating to risks and opportunities. Within this scope, the specific risks that may affect an organization's capacity to create value are disclosed, among others, which is information of interest to the different stakeholders. This dissertation aims to identify the explanatory factors that influence the disclosure of risks in the IR. For this purpose, the IR of entities listed on the Brazilian stock exchange for the year 2020 were assessed. The study was based on the explanatory theories of risk disclosure usually identified in the literature, namely, the theory of legitimacy, the theory of agency, signalling theory, the stakeholders’ theory, and the upper echelon theory. Linear regression models were used, with the disclosure rates of different types of risk as dependent variables. The size, profitability, indebtedness, independence, and gender diversity in the board of directors, audit and activity sector comprise the selected explanatory factors. Associations were identified between some of the types of risks disclosed and the size of the entity, the existence of an audit, the independence of the board of directors and the sector of activity. The dissertation contributes to the literature about the explanatory factors of risk disclosure by exploring its analysis by different typologies and attributes, having the IR as a source of information, which is a content that is still little explored.
The gaps observed in the entities' traditional reports and accounts led to the emergence of the integrated report (IR), which includes several content elements, namely the component relating to risks and opportunities. Within this scope, the specific risks that may affect an organization's capacity to create value are disclosed, among others, which is information of interest to the different stakeholders. This dissertation aims to identify the explanatory factors that influence the disclosure of risks in the IR. For this purpose, the IR of entities listed on the Brazilian stock exchange for the year 2020 were assessed. The study was based on the explanatory theories of risk disclosure usually identified in the literature, namely, the theory of legitimacy, the theory of agency, signalling theory, the stakeholders’ theory, and the upper echelon theory. Linear regression models were used, with the disclosure rates of different types of risk as dependent variables. The size, profitability, indebtedness, independence, and gender diversity in the board of directors, audit and activity sector comprise the selected explanatory factors. Associations were identified between some of the types of risks disclosed and the size of the entity, the existence of an audit, the independence of the board of directors and the sector of activity. The dissertation contributes to the literature about the explanatory factors of risk disclosure by exploring its analysis by different typologies and attributes, having the IR as a source of information, which is a content that is still little explored.
Description
Mestrado em Contabilidade
Keywords
Divulgação Estrutura internacional Fatores explicativos Relato integrado Risco Disclosure Explanatory factors Integrated reporting International structure Risk
Citation
Oliveira, E. E. M. (2023) Os fatores explicativos da divulgação do risco no relato integrado de entidades cotadas no Brasil. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16123