Oportunidades e desafios do relato integrado a partir dos princípios do dialogic accounting e do engajamento dos stakeholders
DOI:
https://doi.org/10.19094/contextus.2023.81294Palavras-chave:
Relato integrado, diálogo, comunicação, pensamento integrado, engajamentoResumo
O estudo objetivou identificar as oportunidades e os desafios do desenvolvimento do Relato Integrado a partir dos princípios da contabilidade dialógica e analisar os elementos relacionados ao engajamento com os stakeholders. Realizou-se uma analogia entre os princípios da contabilidade dialógica e do relato integrado e uma análise de conteúdo nos relatos evidenciados pelo Banco Nacional do Desenvolvimento, referente aos anos de 2018 a 2020. Foram identificadas como oportunidades: o engajamento com stakeholders, a prestação de contas e transparência e a melhoria no diálogo. E como desafios: compreensão do conteúdo. Ainda, compreendeu-se de que o banco aprecia o engajamento com seus stakeholders e apresenta informações não financeiras proporcionando um cenário para o desenvolvimento da contabilidade dialógica e do relato integrado.
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