Oportunidades e desafios do relato integrado a partir dos princípios do dialogic accounting e do engajamento dos stakeholders

Autores

DOI:

https://doi.org/10.19094/contextus.2023.81294

Palavras-chave:

Relato integrado, diálogo, comunicação, pensamento integrado, engajamento

Resumo

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.

Biografia do Autor

Isabelle Bevilaqua, Universidade de Brasília (UNB)

Doutoranda em Ciências Contábeis pelo Programa de Pós-graduação em Ciências Contábeis da Universidade de Brasília - PPGCont/UnB.

Mestre  em Ciências Contábeis pela Universidade Estadual de Maringá - Programa de Pós-Graduação em Ciências Contábeis (2020). 

Fatima de Souza Freire, Universidade de Brasília (UNB)

Professora titular do Programa de Pós-graduação em Ciências Contábeis da Universidade de Brasília (UNB) 

Doutora em Economia pela Université de Sciences Sociales de Toulouse I 

Pós-doutora pela University of Saint Andrews. 

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Publicado

2023-02-28

Como Citar

Bevilaqua, I., & Freire, F. de S. (2023). Oportunidades e desafios do relato integrado a partir dos princípios do dialogic accounting e do engajamento dos stakeholders. Contextus – Revista Contemporânea De Economia E Gestão, 21, e81294. https://doi.org/10.19094/contextus.2023.81294

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