Evolução e tendências do relato integrado

Abstract

With the increasing market demand for more and better information by the companies, making transparency in corporate disclosures be effective, the need arises for a comprehensive report that meets the requirements of the challenges of the XXI century: the Integrated Reporting. The research question is: What is the current stage of development of the Integrated Reporting worldwide? The present study has the following objectives: (i) describing the origin of Integrated Reporting, as well as its importance, essence and stakeholders, (ii) analyzing the Integrated Reporting provided by companies, (iii) arguing about the trend and disclosure’s prospects regarding the Integrated Reporting. The methodology is based on a bibliographical and documental research through the analysis of reports published and by companies and available in the database of the International Integrated Reporting Council website, checking if the information proposed by the official document Consultation Draft of the International <IR> Framework re being addressed by companies in their Integrated Reports. We concluded that it is still necessary an improvement on Integrated Reports on the global stage, considering that, among the analyzed data, half of the guiding principles proposed by the Draft were attended by less than 50% of the sampled companies, in addition to the deficiency of compliance with the content elements, according to the analysis results.