Disclosure social das empresas brasileiras referente aos objetivos de desenvolvimento sustentável da Organização das Nações Unidas (ONU): Um estudo da divulgação das metas relacionadas ao objetivo de igualdade de gênero

Palavras-chave: asseguração, disclosure social, igualdade de gênero, objetivos de desenvolvimento sustentável, responsabilidade social corporativa

Resumo

Este artigo teve como objetivo verificar se as empresas que elaboraram seus relatórios observando o padrão da Global Reporting Initiative (GRI) e que foram submetidos a auditoria, bem como se as empresas que fazem parte da carteira do Índice de Sustentabilidade Empresarial (ISE) adotam maior disclosure de igualdade de gênero. A pesquisa baseou-se na análise de 61 relatórios de sustentabilidade publicados em 2019, no padrão GRI. A partir da adoção de método quantitativo, os resultados do estudo demonstram que as empresas brasileiras apresentam um nível médio de 51,9% de disclosure das diretrizes do GRI relacionadas ao ODS5. Constatou-se que a asseguração dos relatórios afeta positivamente o disclosure do ODS5, enquanto a participação da empresa no ISE não apresentou significância estatística.

Biografia do Autor

Editinete Andre da Rocha Garcia, Universidade Federal do Ceará

Editinete André da Rocha Garcia é Professora Adjunta do Departamento de Contabilidade da Universidade Federal do Ceará. Possui o título de Doutor em Administração pela Universidade de Fortaleza (UNIFOR). Seu interesse de pesquisa concentra-se em gestão estratégica, teoria da contabilidade, responsabilidade social corporativa, desempenho social corporativo e análise quantitativa. Possui projeto de pesquisa aprovado no programa institucional de bolsas de iniciação científica (PIBIC).

 

Isnara Anterio Araújo, Universidade Federal do Ceará

Graduanda do curso de ciências contábeis da Universidade Federal do Ceará. Bolsista do programa institucional de bolsas de iniciação científica (PIBIC).

 

Antonio Rodrigues Albuquerque Filho, Universidade Federal do Ceará

Doutorando em Administração e Controladoria pela Universidade Federal do Ceará. Professor no centro Universitário Estácio do Ceará.

 

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Publicado
2021-07-11
Como Citar
Garcia, E. A. da R., Araújo, I. A., & Albuquerque Filho, A. R. (2021). Disclosure social das empresas brasileiras referente aos objetivos de desenvolvimento sustentável da Organização das Nações Unidas (ONU): Um estudo da divulgação das metas relacionadas ao objetivo de igualdade de gênero. Contextus – Revista Contemporânea De Economia E Gestão, 19, 217-231. https://doi.org/10.19094/contextus.2021.62547
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