Level of social disclosure of Brazilian companies regarding the sustainable development objectives of United Nations (UN): A study of the dissemination of the objective of gender equality

Authors

DOI:

https://doi.org/10.19094/contextus.2021.62547

Keywords:

assurance, social disclosure, gender equality, sustainable development goals, corporate social reponsibility

Abstract

This paper aims to verify if the companies that prepared their reports observing the Global Reporting Initiative (GRI) standard and that were submitted to an auditand if the companies that are part of the Corporate Sustainability Index (ISE) portfolio adopt greater disclosure of gender equality. It was analyzed 61 sustainability reports published in 2019, in the GRI standard. From the adoption of a quantitative method, the results of the study demonstrate that Brazilian companies have an average level of 51.9% disclosure of the GRI guidelines related to SDG5. Furthermore, It was found that the assurance of the reports positively affects the disclosure of the SDG5, while the company's participation in the ISE did not present statistical significance.

Author Biographies

Editinete Andre da Rocha Garcia, Universidade Federal do Ceará

Editinete André da Rocha Garcia is Adjunt Professor in Accountant Department at Universidade Federal do Ceará. He holds a PhD in Administration from UNIFOR. His research interest focuses on Strategic management, Accounting Theory, Corporate Social Responsibility and Corporate Social Performance and quantitative analysis. She is also investigator of national research project.

 

Isnara Anterio Araújo, Universidade Federal do Ceará

Undergraduate student in the accounting sciences course at the Federal University of Ceará. Scholarship holder of the institutional program of scientific initiation scholarships (PIBIC).

 

Antonio Rodrigues Albuquerque Filho, Universidade Federal do Ceará

PhD student in Administration and Controllership at the Federal University of Ceará.  Professor at the Estácio do Ceará University Center.

 

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2021-07-11

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Garcia, E. A. da R., Araújo, I. A., & Albuquerque Filho, A. R. (2021). Level of social disclosure of Brazilian companies regarding the sustainable development objectives of United Nations (UN): A study of the dissemination of the objective of gender equality. Contextus - Contemporary Journal of Economics and Management, 19, 217–231. https://doi.org/10.19094/contextus.2021.62547

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