M.A. University of the Witwatersrand, Faculty of Humanities (Journalism and Media Studies), 2012 / The relationship between governments and the media has historically been an antagonistic one, and investigative journalism – the material manifestation of the role of the press as fourth estate – is central to this antagonism. In their capacity as the fourth estate, those newspapers that pursue and publish investigative journalism stand in opposition to government. Governments have responded to this opposition in a variety of ways; mostly, however, by way of legislated censorship of the press. In South Africa, the legislation that regulated what newspapers could print under apartheid was unusually vast. In spite of this, major exposés of government corruption – and worse – were seen on the front pages of those publications that pursue investigations into political malfeasance. In South Africa’s post-apartheid democracy, with constitutional protection of the freedom of expression, there has been increasing evidence of what Jackson has called the “embedded qualities of intolerance and secrecy” (1993: 164) in the state’s response to revelations of corruption in the press, culminating in the Protection of State Information Bill that was passed in Parliament in November 2011. The passing of the Bill has resulted in widespread concern about the possibility of legislated, apartheid-style censorship of the media and freedom of expression. I interviewed five editors who were part of exposing state corruption during and after apartheid, in order to establish what motivates their decisions to keep on printing stories that brings them into conflict with the political powers of the day, in spite of the financial consequences for their publications. Regardless of the different political landscapes, the strategies that they followed in order to keep on publishing were remarkably similar, as is their reason for continuing to publish investigative stories: they believe it embodies the role of the press in a democracy. Indicators are that editors will keep on publishing, in spite of attempts by the government to gag the press.

Syftet med denna uppsats har varit att analysera och förklara utvecklingen av den frivilliga och lagstadgade hållbarhetsredovisningen mellan år 2015 och 2018. Anledningen till detta är att frågor som rör miljön och klimatet blivit allt viktigare i dagens samhälle. Konsekvensen av detta har dels blivit att nya lagstiftningar har instiftats, dels att diverse olika organisationer tagit fram en mängd olika direktiv och ramverk som är frivilliga att följa. För att undersöka denna problematik har empiri tagits fram genom en innehållsanalys där års- och hållbarhetsrapporter har analyserats. Innehållsanalysen har utförts på sju olika företag inom tre branscher. Dessa branscher är dagligvaruhandeln, skogs- och pappersindustrin samt bygg- och anläggningsindustrin.  I analysen har empirin tolkats med hjälp av en teoretisk referensram innehållande följande teorier: legitimitetsteorin, intressentteorin och multi-level governance. Resultatet har visat att den frivilliga rapporteringen blivit allt viktigare för samtliga företag i uppsatsen, detta på grund av att intressenter och investerare idag har högre krav på företagen i dessa frågor. Slutsatsen i arbetet är därav att hållbarhetsredovisning och framförallt den frivilliga delen har utvecklats från att tidigare vara mer ytlig till att idag karaktäriseras av ett mer omfattande arbete. Under analysens första år fanns tendenser till att företag endast kort beskrev sitt hållbarhetsarbete. Detta har utvecklats under analysens sista år då hållbarhetsrapporterna istället innehåller en mer djupgående och omfattande beskrivning. Det innebär att både förarbete och resultat av hållbarhetsarbetet beskrivs. / The purpose of this paper has been to analyze and explain the development of the voluntary and mandatory sustainability reporting between 2015 and 2018. The reason behind is that issues relating to the environment and the climate have become increasingly important in today's society. The consequence has been that legislation has been instituted, but also that organizations have produced a variety of directives that are voluntary to follow. In order to investigate this problem, empirical data has been developed through a content analysis where annual and sustainability reports have been analyzed. The content analysis has been implemented on seven different companies within three industries. These industries are the grocery trade, the forest and paper industry and the construction industry.  The analysis has been interpreted by a theoretical framework containing the theory of legitimacy, stakeholder theory and multi-level governance. The result has shown that the voluntary reporting has become increasingly important for all companies in the paper. The reason behind is that stakeholders today have higher demands on the companies. The conclusion is therefore that the sustainability report and, above all, the voluntary part have evolved from earlier being more superficial to today being characterized by a more extensive work. During the first year of the analysis, companies tended to only briefly describe their sustainability work. This has been developed during the last year of the analysis as it now contains a more comprehensive description. This means that both preliminary work and results of the sustainability work are described.

O desenvolvimento sustentável tem sido um grande desafio global e as empresas têm grande participação nesse processo, uma vez que movimentam a economia e geram empregos, consomem matérias-primas e poluem o meio ambiente. As grandes corporações são as que causam os maiores danos, mas podem contribuir para alcançar os Objetivos de Desenvolvimento Sustentável (ODS) e suas prioridades globais. A indústria da construção civil, especificamente, desempenha importante papel econômico e é responsável por um consumo significativo de recursos naturais e por um impacto ambiental bastante expressivo. Coibidas por pressões externas, de regulamentações, investidores e outras partes interessadas, as empresas do setor da construção civil têm feito seu relato de sustentabilidade de acordo com o modelo da Global Reporting Iniciative (GRI), que incentiva as empresas a definirem quais questões relativas à sustentabilidade são mais relevantes para sua cadeia de valor, por meio do princípio de \"materialidade\". O principal objetivo deste trabalho foi identificar como a construção civil brasileira impacta positiva ou negativamente os Objetivos de Desenvolvimento Sustentável (ODS), considerando os segmentos das construtoras, fábricas e cimenteiras. Um grupo de empresas representantes da construção civil brasileira foi selecionado para o estudo, que se dividiu em três etapas, sendo a primeira uma revisão sistemática de literatura a respeito dos impactos do setor da construção civil; a segunda uma análise de dados secundários, que são os relatórios de sustentabilidade das empresas estudadas; e a terceira uma etapa de entrevistas com especialistas do setor da construção civil. Na segunda etapa, com base nas matrizes individuais das empresas, foram elaboradas matrizes de materialidade unificadas para os segmentos do setor. Elas foram, então, validadas pelos especialistas da construção civil e comparadas com os dados encontrados na revisão sistemática de literatura. Após a validação das matrizes, conseguiu-se uma relação dos ODS que são impactados positiva ou negativamente pelos principais aspectos materiais do setor. Identificou-se que os principais ODS impactados positivamente são os de número 3, 4, 8 e 9; e os principais ODS impactados negativamente são os ODS 5, 6, 7, 10, 11, 12, 13, 15 e 16. Isso indica que apenas 4, dentre os 17 ODS não são diretamente impactados pelos aspectos materiais do setor da construção civil brasileira. Sendo assim, foram feitas sugestões para mitigação dos impactos causados que incluem, principalmente, medidas governamentais, em relação à regulamentação e fiscalização; e empresariais, a respeito do modelo de gestão. Tendo como base o Guia SDG Compass, as empresas poderão desenvolver uma estratégia de gestão que tenha o propósito de colocar a sustentabilidade no centro da estratégia empresarial. Desta forma, as empresas poderão desenvolver um modelo de gestão voltado para o futuro e para o alcance dos ODS e, assim, melhorar o diálogo entre todas as partes interessadas. Além disso, este trabalho agrega conhecimento teórico ao avançar na exploração da literatura e da pesquisa sobre os ODS, uma vez que eles, tendo sido lançados no final de 2015, ainda se tratam de um campo recente de pesquisa. O trabalho também avança no delineamento do panorama em que o setor de construção civil brasileiro se encontra frente à sustentabilidade organizacional, aos relatos de sustentabilidade com base nas diretrizes da GRI e ao desenvolvimento de matrizes de materialidade. / Sustainable development has been a major global challenge and companies have a strong stake in this process as they move the economy and generate jobs, consume raw materials and pollute the environment. Large corporations are the ones causing the greatest damage, but they can contribute to achieving the Sustainable Development Goals (SDG) and their global priorities. The construction industry, specifically, plays an important economic role and is responsible for a significant consumption of natural resources and a very significant environmental impact. Constrained by external pressures, regulations, investors and other stakeholders, companies in the construction industry have made their sustainability report according to the Global Reporting Initiative (GRI) model, which encourages companies to define which issues are more relevant to their value chain, it is the principle of \"materiality\". The main objective of this work was to identify how Brazilian civil construction positively or negatively impacts the Sustainable Development Goals (SDG), considering the segments of construction companies, factories and cement companies. A group of companies representing Brazilian civil construction was selected for the study, which was divided into three stages, the first being a systematic review of the literature on the impacts of the civil construction sector; the second an analysis of secondary data, which are the sustainability reports of the companies studied; and the third a stage of interviews with specialists in the construction industry. In the second stage, based on the individual corporate matrices, unified materiality matrices were elaborated for the segments of the industry. They were then validated by construction specialists and compared with the data found in the systematic literature review. After the validation of the matrices, it could be made a list of the SDG that are positively or negatively impacted by the main material aspects of the sector. It was identified that the main positively impacted SDG are those of numbers 3, 4, 8 and 9; and the main SDG negatively impacted are SDG 5, 6, 7, 10, 11, 12, 13, 15 and 16. This indicates that only 4 of the 17 SDG are not directly impacted by the material aspects of the Brazilian construction industry. Thus, suggestions were made to mitigate the impacts caused, which mainly include governmental measures, in relation to regulation and inspection; and business, regarding the management model. Based on the SDG Compass Guide, companies can develop a management strategy that aims to put sustainability at the center of business strategy. In this way, companies will be able to develop a future-oriented management model and to achieve the SDG and thus improve the dialogue among all stakeholders. In addition, this work adds theoretical knowledge in advancing the exploration of literature and SDG research, since they were launched at the end of 2015 and are still a recent field of research. The work also advances in the outline of the scenario in which the Brazilian civil construction sector faces organizational sustainability, sustainability reports based on GRI guidelines and the development of materiality matrices.

Made available in DSpace on 2015-12-03T18:35:25Z (GMT). No. of bitstreams: 1 Antonio_Aurelio_Duarte.pdf: 1924489 bytes, checksum: 2f7c6abea0e711e944507874b1de384b (MD5) Previous issue date: 2013-07-03 / With the publication of IFRS 4, it was established that the Insurance Enterprises should submit their Technical Reserves to the Liability Adequacy Test - LAT. The Brazilian regulation for this test requires that the Current Estimate is discounted by a Term Structure of Interest Rates-TSIR. As the literature offers several methods for its construction, it will be necessary to choose among them and this condition the result of the LAT application. This paper aims to discuss and apply the interpolation technique by Cubic Spline, the parametric model of Svensson and the one-factor equilibrium model of Vasicek, the construction of TSIR which will be used to discount the Current Estimates of future cash flows under insurance contracts of life-contingent annuities and pensions. As a specific goal, we want to know and analyze the magnitude of the differences found in the results of the LAT from the use of different TSIR models. Rates traded on BM&FBOVESPA will be used to estimate the parameters that characterize each of the models presented. Finally, cash flows hypothetical and observed (Insurer practical case) will be used to perform robustness tests. The results indicate that: 1) The result of Liability Adequacy Test is sensitive to the choice of the model used in the construction of TSIR; 2) The sensitivity increases with the longevity of cash flow, to the extent that the current estimate is sensitive to average term of cash flow; 3) The LAT is an uncertain value in time, as TSIR depends on the macroeconomic factors prevailing at the time of its construction; 4) The adoption of an ultimate forward rate (UFR) for the Brazilian insurance market should be evaluated by the supervisor / Com a publica????o do IFRS 4, ficou estabelecido que as Companhias Seguradoras devem submeter suas Provis??es T??cnicas ao Teste de Adequa????o de Passivo  TAP. A regulamenta????o brasileira para este teste exige que a Estimativa Corrente seja descontada por uma Estrutura a Termo da Taxa de Juros ETTJ. Como a literatura especializada oferece diversas metodologias para sua constru????o, ser?? necess??rio optar por uma delas e, dessa forma, condicionar o resultado do TAP ?? sua aplica????o. Este trabalho tem como objetivo geral discutir e aplicar a t??cnica de interpola????o por Spline C??bico, o modelo param??trico de Svensson e o modelo de equil??brio unifatorial de Vasicek na constru????o da ETTJ que ser?? utilizada para descontar a Estimativa Corrente das obriga????es decorrentes dos contratos de seguros com cobertura por sobreviv??ncia. Como objetivo espec??fico, deseja-se conhecer e analisar a magnitude das diferen??as encontradas nos resultados do TAP decorrente da utiliza????o de diferentes modelos de ETTJ. As taxas negociadas nos preg??es da BM&FBOVESPA ser??o utilizadas para estima????o dos par??metros que caracterizam cada um dos modelos apresentados. Por fim, fluxos de caixa hipot??ticos e observados (caso pr??tico de uma Seguradora) ser??o utilizados para performar os testes de robustez. Os resultados indicam que: 1) O resultado do Teste de Adequa????o de Passivo ?? sens??vel ?? escolha do modelo utilizado na constru????o da ETTJ; 2) Esta sensibilidade aumenta com a longevidade do fluxo de caixa, na medida em que a Estimativa Corrente ?? sens??vel ao prazo m??dio dos pagamentos inerentes ao fluxo; 3) O TAP ?? um valor incerto no tempo, dado que a ETTJ depende dos fatores macroecon??micos vigentes na data de sua constru????o; 4) A ado????o de uma taxa a termo de longu??ssimo prazo (UFR) para o mercado segurador brasileiro deveria ser avaliada pelo regulador

O Relato Integrado é a estrutura de divulgação que reúne informações financeiras, ambientais, sociais e de governança em um formato claro, conciso, consistente e comparável, de modo a entender o processo de geração de valor da organização ao longo do tempo. Em 2011, diversas organizações aderiram ao Projeto Piloto do IIRC e, em 2013, foi lançada a Estrutura Conceitual para Relato Integrado, que tem sido referência para a geração do mesmo. O objetivo geral deste trabalho é verificar de que forma algumas empresas participantes deste Projeto Piloto do IIRC divulgaram os elementos de conteúdo propostos pela Estrutura Conceitual para Relato Integrado nos seus documentos de 2013 e 2014. Para tanto, foi realizada a análise de conteúdo dos Relatos Integrados de 2013 e 2014 das empresas Itaú Unibanco e Natura, de modo a verificar quais e como foram divulgados os elementos de conteúdo (categorias) e os itens de elementos de conteúdo (subcategorias) pelas duas empresas, tecendo comparações entre os dois anos. Para o complemento das análises, foram realizadas entrevistas com profissionais envolvidos na geração do Relato Integrado dentro de cada empresa. Trata-se de uma pesquisa de campo, na qual foram empregados os procedimentos de pesquisa documental e entrevistas. Dentre os resultados, são percebidas, de 2013 para 2014, evoluções na apresentação de quantos e como foram divulgados os elementos de conteúdo do Relato Integrado nas duas empresas. Destaca-se, por exemplo, a divulgação de Governança e Estratégia e Alocação de Recursos na Natura, que apresentou todos os itens propostos dentro dos referidos elementos de conteúdo. No Itaú, o elemento de conteúdo que teve maior crescimento numérico de itens divulgados foi Governança. Quantitativamente, as duas empresas ou mantiveram o mesmo ou aumentaram o número de subcategorias divulgadas de um ano para o outro. No geral, os principais pontos de evolução no Relato Integrado do Itaú Unibanco de 2013 para 2014 observados são: maior completude, maior concisão na apresentação das informações, expansão do conteúdo do Relato Integrado através de uma maior conexão com informações de outros relatórios, detalhamento da gestão da empresa, a abordagem da visão mais de longo prazo, maior percepção do engajamento da alta administração na produção do relatório, melhoria na divulgação dos processos de governança e ampliação de quase todas as partes do Relato Integrado. Na Natura, pode-se destacar a Visão de Sustentabilidade da empresa que melhorou diversos aspectos do Relato Integrado, entendimento mais fácil em relação ao ano anterior, mais assertividade na comunicação, um maior foco nos temas materiais e na gestão de riscos e uma visão mais integrada dos diversos públicos da empresa. Para estudos futuros, sugere-se a ampliação da amostra e do período de análise para verificar o alcance efetivo dos objetivos a que se propõe o Relato Integrado. / Integrated reporting is the disclosure framework that brings together financial, environmental, social and governance issues in a clear, concise, consistent and comparable format in order to understand the process of organization value creation overt time. In 2011, several organizations joined the IIRC Pilot Project and, in 2013, the Conceptual Framework for Integrated Reporting was issued, which has been reference for generating the same. The purpose of this study is to verify how some companies engaged in this IIRC Pilot Project released the content elements proposed in this Conceptual Framework on their 2013 and 2014 Integrated Reports. Therefore, it was carried out the content analysis of the 2013 and 2014 Integrated Reports from Itaú Unibanco and Natura, in order to verify what and how it was disclosed the content elements (categories) and items of content elements (subcategories) by these two companies, making comparisons over the two years. To complement this analysis, interviews were conducted with professionals involved in the implementation of the Integrated Reporting within each company. This is a field research, in which the documentary research and interview procedures were applied. The results indicate changes from the 2013 to 2014 Integrated Reports in terms of how many and how the Integrated Reporting content elements were disclosed in the two companies. Noteworthy, for example, the disclosure of Governance and Strategy and Resource Allocation in the Natura\'s report, which presented all the items proposed in those content elements. In the Itaú\'s report, content element that had greater numerical growth of items disclosed was Governance. Quantitatively, the two companies or continued the same or increased the number of subcategories disclosed over the two years analyzed. Overall, the main points of progress observed on Itaú Unibanco Integrated Reporting from 2013 to 2014 are: greater completeness, more concise presentation of information, expansion of the content of the Integrated Reporting through greater connection with information from other reports, detailing of the company management, the approach of a more long-term vision, greater awareness of senior management engagement in the production of the report, improved disclosure about the governance processes and the expansion of almost all parties of the Integrated Reporting. In Natura\'s report, it is possible to highlight the company\'s Sustainability Vision, which has improved several aspects of the Integrated Reporting, easier understanding in comparison with the previous year, more assertiveness in communication, a greater focus on material issues and on risk management and a more integrated view of the several stakeholders of the company. For future studies, it is suggested the expansion of the sample and the analysis period to verify the effective achievement of the objectives proposed in the Integrated Reporting.

A crise econômica tornou a transparência um valor para as corporações e influenciou o surgimento de um mercado verde de relatórios de Sustentabilidade. Este fenômeno motivou esta pesquisa, que enfoca o caso do Relato Integrado (Integrated Reporting ) promovido pelo International Integrated Reporting Council (IIRC), rede sem fins lucrativos formada por múltiplos atores. O prevê a integração de dados financeiros e não-financeiros - sociais e ambientais - a fim de demonstrar como a organização cria valor ao longo do tempo para seus diversos públicos. Como base teórica, foi explorada a perspectiva da Teoria Institucional e da Nova Sociologia Econômica, que explica o desenvolvimento dos mercados a partir construções sociais. O objetivo foi investigar a razão de as empresas adotarem esta prática voluntária e compreender como as 12 companhias brasileiras do Programa Piloto do Relato Integrado aderiram às diretrizes de governança propostas pelo IIRC. Este requisito é diferenciador por influenciar diretamente a tomada de decisão. Para isso, o campo organizacional e a rede foram abordados de forma exploratória a fim de comprovar como esta prática influi, ou não, na agenda da Sustentabilidade. O método qualitativo de estudo de caso e a técnica de análise do discurso para interpretar as entrevistas semiestruturadas realizadas com a amostra embasaram a análise dos dados. Os resultados indicam que o campo organizacional das grandes empresas e associações do mercado guiam pressões isomórficas que influenciam essa prática. Por outro lado, há evidências de que a mudança na governança das práticas socioambientais corporativas influencia resultados práticos em prol de uma agenda mais sustentável. Conclui-se, ao considerar o campo dos relatórios como resultado de uma estrutura social, que essa rede vai além das exigências legais e regulatórias e passa a ser vista como exemplo a ser seguido ao tornar a Sustentabilidade um valor intrínseco à prática empresarial / The economic crisis has made transparency a value for corporations and influenced the emergence of a \"green market\" of Sustainability reports. This phenomenon motivated this research which focuses on the case of the Integrated Reporting () sponsored by the International Integrated Reporting Council (IIRC), a nonprofit network of multiple actors. The proposes the integration of financial and non-financial indicators - social and environmental - in order to demonstrate how the organization creates value over time to its stakeholders. As theoretical basis, it was explored the perspective of Institutional Theory and New Economic Sociology, which explains the development of markets from social constructs. The objective aimed to investigate the reason for companies to adopt this voluntary practice and understand how the 12 Brazilian companies of the Integrated Reporting Pilot Program adhered to the governance guidelines proposed by the IIRC. This requirement is a differentiator because it directly influences the decision-making. For this, the organizational field and the network were studied in an exploratory way in order to prove how this practice influence, or not, the agenda of sustainability. The qualitative method of case study and the discourse analysis technique to interpret the semi-structured interviews were used to analyze the data. The results indicate that the organizational field of big business and market associations guide isomorphic pressures that influence the practice. On the other hand, there is evidence that the change in the governance of corporate social and environmental practices influence practical results in favor of a more sustainable agenda. The conclusion, when considering the field of reports as result of a social structure, the network goes beyond the legal and regulatory requirements and is seen as an example to be followed in making sustainability an intrinsic value to the business practice

Over the years, there has been a lot of discussion about the audit expectations gap. Research on the expectations gap has focused exclusively on the audit aspect, with limited attention being given to the possibility of the existence of other elements that may in fact contribute to an even wider expectations gap. This study has focused on the financial statements expectations gap. Financial statements are the public face of an organisation. It is therefore crucial that users understand their objective, message, scope and limitations. This study explores and evaluates the existence of a financial statements expectations gap in a small state economy, namely Malta. The data for this study was collected from shareholders and auditors in Malta using a mixed methods approach with a sequential explanatory design through the use of a survey questionnaire and semi-structured interviews. The findings have shown that the financial statements expectations gap exists in various areas, some of which are fundamental to the understanding of financial statements. There is a clear lack of clarity, or confusion, about the objective of financial statements. This appears to be the result of the over-emphasis on decision-usefulness as an objective of financial statements, the imprecision of the word stewardship and the failure to communicate clearly the scope and limitations of financial statements. The study has shown that the attempts by standard setters to satisfy various user needs with the same set of financial statements were unsuccessful in Malta. Communicating financial information has been identified as the primary purpose of financial statements. However, the understandability of financial statements was negatively impacted primarily by the complexity of information, the frequent changes to standards, information overload and the use of technical jargon. The study has accordingly identified those factors that are considered to be conducive to the understandability of financial statements in Malta. Based on the research findings, the study has provided recommendations to the accountancy profession and policy makers on how to address the financial statements expectations gap. Potential areas for future research were also identified.

A crise econômica tornou a transparência um valor para as corporações e influenciou o surgimento de um mercado verde de relatórios de Sustentabilidade. Este fenômeno motivou esta pesquisa, que enfoca o caso do Relato Integrado (Integrated Reporting ) promovido pelo International Integrated Reporting Council (IIRC), rede sem fins lucrativos formada por múltiplos atores. O prevê a integração de dados financeiros e não-financeiros - sociais e ambientais - a fim de demonstrar como a organização cria valor ao longo do tempo para seus diversos públicos. Como base teórica, foi explorada a perspectiva da Teoria Institucional e da Nova Sociologia Econômica, que explica o desenvolvimento dos mercados a partir construções sociais. O objetivo foi investigar a razão de as empresas adotarem esta prática voluntária e compreender como as 12 companhias brasileiras do Programa Piloto do Relato Integrado aderiram às diretrizes de governança propostas pelo IIRC. Este requisito é diferenciador por influenciar diretamente a tomada de decisão. Para isso, o campo organizacional e a rede foram abordados de forma exploratória a fim de comprovar como esta prática influi, ou não, na agenda da Sustentabilidade. O método qualitativo de estudo de caso e a técnica de análise do discurso para interpretar as entrevistas semiestruturadas realizadas com a amostra embasaram a análise dos dados. Os resultados indicam que o campo organizacional das grandes empresas e associações do mercado guiam pressões isomórficas que influenciam essa prática. Por outro lado, há evidências de que a mudança na governança das práticas socioambientais corporativas influencia resultados práticos em prol de uma agenda mais sustentável. Conclui-se, ao considerar o campo dos relatórios como resultado de uma estrutura social, que essa rede vai além das exigências legais e regulatórias e passa a ser vista como exemplo a ser seguido ao tornar a Sustentabilidade um valor intrínseco à prática empresarial / The economic crisis has made transparency a value for corporations and influenced the emergence of a \"green market\" of Sustainability reports. This phenomenon motivated this research which focuses on the case of the Integrated Reporting () sponsored by the International Integrated Reporting Council (IIRC), a nonprofit network of multiple actors. The proposes the integration of financial and non-financial indicators - social and environmental - in order to demonstrate how the organization creates value over time to its stakeholders. As theoretical basis, it was explored the perspective of Institutional Theory and New Economic Sociology, which explains the development of markets from social constructs. The objective aimed to investigate the reason for companies to adopt this voluntary practice and understand how the 12 Brazilian companies of the Integrated Reporting Pilot Program adhered to the governance guidelines proposed by the IIRC. This requirement is a differentiator because it directly influences the decision-making. For this, the organizational field and the network were studied in an exploratory way in order to prove how this practice influence, or not, the agenda of sustainability. The qualitative method of case study and the discourse analysis technique to interpret the semi-structured interviews were used to analyze the data. The results indicate that the organizational field of big business and market associations guide isomorphic pressures that influence the practice. On the other hand, there is evidence that the change in the governance of corporate social and environmental practices influence practical results in favor of a more sustainable agenda. The conclusion, when considering the field of reports as result of a social structure, the network goes beyond the legal and regulatory requirements and is seen as an example to be followed in making sustainability an intrinsic value to the business practice

Submitted by Daniella Santos (daniella.santos@ufma.br) on 2017-08-15T13:33:28Z No. of bitstreams: 1 Allas Jony Oliveira.pdf: 2990428 bytes, checksum: b7af86743d9c6f03097670f7a7464706 (MD5) / Made available in DSpace on 2017-08-15T13:33:28Z (GMT). No. of bitstreams: 1 Allas Jony Oliveira.pdf: 2990428 bytes, checksum: b7af86743d9c6f03097670f7a7464706 (MD5) Previous issue date: 2017-07-07 / Over the past few years, concern and demands with environmental issues, companies from all sectors of the economy, as well as their role and the way they carry out their activities. It could not be different with the electricity sector, which is highlighted due to its strategic substance and because it is a public service, even under concession, and should therefore be easier to use in its actions, always aiming at the continuity of the Service Well-being of the population. Aware of this condition of ANEEL, through Resolution n. 444, of 2001, established that all such concessions are mandatorily prepared the Annual Social and Environmental Responsibility Report, in order to show a society as good practices and environmental actions of companies in the energy sector. In this context, the study in question seeks to identify the level of environmental information through electricity distribution companies in the north and northeast of Brazil through the information disclosed in their knowledge of sustainability. We analyzed the sustainability reporting levels of 15 companies in the energy sector based on the Global Reporting Initiative (GRI). The study was based on a qualitative approach, with research searching for a type of description and a use of bibliographic and documentary procedure. A quantification of the evidence was developed based on the information contained in the sustainability statements of companies disclosed in the period from 2013 to 2015. The result of the study indicates that there is strong evidence that as companies evidence environmental issues only by a market obligation to Parties Concerned, and care less than they give in their reports. This indicates a lack of commitment to continuous improvement and improvement of environmental performance. This and most of its findings are basically described in the energy distributors analyzed, to disclose only basic and essential indicators, many of them contained without a fixed supplement. GRI for energy companies, and ignore the other indicators, which show important information for society and interested parties. / Ao longo dos últimos anos a preocupação e as exigências com as questões ambientais vêm aumentando por parte da sociedade de modo que as empresas de todos os setores da economia precisam repensar seu papel e a maneira como desempenham suas atividades. E não poderia ser diferente com o setor de energia elétrica, que ganha destaque devido à sua importância estratégica e por se tratar de um serviço público, ainda que sob concessão, devendo assim ser o mais transparente possível em suas ações, visando sempre à continuidade do serviço e o bem-estar da população. Ciente desta condição a ANEEL, através da Resolução n° 444, de 2001, estabeleceu que todas as concessionárias elaborassem obrigatoriamente o Relatório Anual de Responsabilidade Socioambiental, de forma a mostrar a sociedade as boas práticas e ações ambientais das empresas do setor de energia. Neste contexto, o estudo visa identificar o nível de informação ambiental fornecida pelas empresas distribuidoras de energia elétrica da região norte e nordeste do Brasil através das informações divulgadas em seus relatórios de sustentabilidade. Analisou-se os níveis de evidenciação de 45 relatório de sustentabilidades de 15 empresas do setor de energia elétrica com base na Global Reporting Initiative (GRI). O estudo se baseou em uma abordagem quali-quantativa, com o emprego de pesquisa do tipo descrita e a utilização de procedimentos bibliográfico e documental. A quantificação das evidências foi desenvolvida com base nas informações contidas nos relatórios de sustentabilidade das empresas divulgados no período de 2013 a 2015. O resultado do estudo indica que há forte indício de que as empresas evidenciam questões ambientais apenas por uma obrigação de mercado para com os stakeholders, e se preocupam menos do que dão a entender em seus reports. Esse fato indica falta de compromisso com a melhoria contínua e aprimoramento da sua performance ambiental. Essa constatação é devido a grande maioria das distribuidoras de energia analisadas, divulgar apenas indicadores básicos e essenciais, muitos deles contidos no suplemento setorial GRI para empresas de energia, e ignorar os demais indicadores, que evidenciam informações extremamente importantes e úteis para a sociedade e partes interessadas.

Titel: Hållbarhetsrapportering - En kvantitativ studie om företag som påverkas av de nya direktiven i årsredovisningslagen väljer att presentera sin hållbarhetsrapport i årsredovisningen eller i en separat publikation. Nivå: Kandidatuppsats i företagsekonomi, 15 HP Författare: Kristoffer Saglind & Egzon Selimi Handledare: Fredrik Hartwig Datum: 2019 – Januari Syfte: Syftet med studien är att undersöka om de svenska företag som påverkas av den nya reformen (SFS 2016:947) väljer att presentera sin hållbarhetsrapport i årsredovisningen eller i en separat publikation. Studien undersöker även om branschtillhörighet, antalet kvinnor i styrelsen och skuldsättningsgrad kan förklara om hållbarhetsrapporten presenteras i årsredovisningen eller i en separat publikation. Metod: Undersökningen utgår från den positivistiska traditionen och tillämpar en deduktiv ansats. För att besvara syftet har en kvantitativ forskningsstrategi tillämpats genom en innehållsanalys samt att hypoteser har utformats för att sedan testas i en regressionsanalys. Datainsamlingen för undersökningen har inhämtats från databasen Retriever där alla aktiebolag som påverkas av den nya lagstiftningen undersöks. Resultat & slutsats: Studiens resultat visar att 45,42% av alla de undersökta företagen väljer att placera sin hållbarhetsrapport i årsredovisningen medan 54,58% presenterar den i ett separat dokument. Vidare så finner studien ett positivt signifikant samband mellan 2 av de 28 undersökta branscherna och att integrera hållbarhetsrapporten i årsredovisningen. Studien finner även ett positivt signifikant samband mellan antalet kvinnor i styrelsen och att ha en integrerad hållbarhetsrapport. Skuldsättningsgrad visar inget signifikant samband i undersökningen. Examensarbetets bidrag: Studiens praktiska bidrag är att sannolikheten är högre att ett företag inkluderar hållbarhetsrapporten i årsredovisningen ju fler kvinnor som finns i styrelsen. Vidare så tenderar företag verksamma inom branscherna ”företagstjänster” och ”fastighetsverksamhet” att placera hållbarhetsrapporten i årsredovisningen. Det teoretiska bidraget är att det finns ett positivt signifikant samband mellan antalet kvinnor i styrelsen, och till viss del branschtillhörighet med att integrera hållbarhetsrapporten i årsredovisningen. Vidare fann faktorerna skuldsättningsgrad och företagsstorlek inte något signifikant samband och kan därför inte förklara något. Förslag till fortsatt forskning: Vi föreslår att vidare forskning bör undersöka huruvida andra faktorer kan förklara var ett företag väljer att placera sin hållbarhetsrapport. Vidare föreslår vi att vidare forskning bör undersöka hur det skiljer sig mellan olika länder där en liknande reglering finns. Denna undersökning bör då använda samma oberoende variabler för att studien skall bli jämförbar. / Title: Sustainability reporting - A quantitative study on how companies affected by the new directives regarding the annual report choose to present their sustainability report either in the annual report or in a separate document. Level: Bachelor thesis in Business Administration, 15 HP Author: Kristoffer Saglind & Egzon Selimi Supervisor: Fredrik Hartwig Date: 2019 – Januari Aim: The aim of the study is to investigate whether Swedish companies affected by the new reform (SFS 2016: 947) choose to present their sustainability report in the annual report or in a separate publication. The study also investigates whether industry affiliation, the number of women on the board and leverage can explain if the sustainability report is presented in the annual report or in a separate publication. Method: The study is based on a positivist philosophy and applies a deductive approach. In order to respond to the aim of the study a quantitative research strategy has been applied through a content analysis. Thus, hypothesis has been designed to then be tested in a regression analysis. Data collection for the survey has been retrieved from the database Retriever where all companies affected by the new legislation are being investigated. Result & Conclusions: The results of the study shows that 45.42% of all the companies investigated choose to place their sustainability report in their annual report, while 54.58% present it in a separate document. Furthermore, the study finds a positive significant correlation between 2 of the 28 investigated industries and integrating the sustainability report into the annual report. The study also finds a positive significant correlation between the number of women on the board and an integrated sustainability report. Finally, leverage show no significant correlation in the study. Contribution of the thesis: The practical contribution of the study is that the probability is higher that more women present on the board makes the probability higher that the sustainability report is included in the annual report. Furthermore, companies active in the sectors of "business services" and "real estate activities" tend to place the sustainability report in the annual report. The theoretical contribution is that there is a positive significant correlation between the factors number of women on the board, and to some extent the industry of the company in integrating the sustainability report in the annual report. Furthermore, the factors leverage and company size did not find any significant correlation and therefore can not explain anything. Suggestions for future research:  We propose that further research should investigate whether other factors can explain where a company chooses to place its sustainability report. Furthermore, we suggest that further research should investigate how it differs between different countries where a similar regulation exists. This study should then use the same independent variables to make the study comparable.