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Previous issue date: 2016-03-23 / The objective of this study was to analyze the reporter of human capital in integrated reporting in the banking sector and suggest a proposal for standardization. Were the three largest financial institutions intentionally selected, public companies - Bradesco, Ita?? Unibanco and Santander - from 2013 and 2014, which have integrated their reports with different patterns. The methodology of research was used qualitative approach to research of application of descriptive, using documentary study. The research analyzed the composition of human capital items, the way the information was reported and the level of adherence to the conceptual framework established by the International Integrated Reporting Council to prepare the Integrated Reporting <IR>. The result of the analysis found that companies are in early stages and evolving in the development of human capital reporting in its integrated reporting. This study concluded that there is no standardization in the way of reporting the information, but the content is consistent and in accordance with the guidelines established by the conceptual framework of the International Integrated Reporting Council and International Organization for Standardization in its ISO 26000, both founded with the good labor practices and human rights. Thus, the disclosure framework suggested in this paper can be useful to standardize the form of presentation of this information and contribute towards improving the accounting information quality, minimize information asymmetry and thus allow greater comparison between the institutions in respect to human capital. / O objetivo do presente trabalho foi analisar o reporte do capital humano em relat??rios integrados do setor banc??rio e sugerir uma proposta de padroniza????o. Foram intencionalmente selecionadas as tr??s maiores institui????es financeiras, companhias de capital aberto - Bradesco, Ita?? Unibanco e Santander - no per??odo de 2013 e 2014, que possuem seus relat??rios integrados elaborados com padr??es diferenciados. A metodologia da pesquisa utilizada teve abordagem qualitativa, com aplica????o de pesquisa do tipo descritiva, por meio de estudo documental. A pesquisa analisou a composi????o dos itens do capital humano, a maneira como as informa????es foram reportadas e o n??vel de ader??ncia ?? estrutura conceitual estabelecida pelo International Integrated Reporting Council para elabora????o do Integrated Reporting <IR>. O resultado da an??lise verificou que as empresas est??o em fase incipiente e evoluindo na elabora????o do reporte do capital humano em seus relat??rios integrados. Este estudo concluiu que n??o h?? padroniza????o na forma de reportar as informa????es, mas o conte??do est?? consistente e em conformidade com as diretrizes estabelecidas pela estrutura conceitual do International Integrated Reporting Council e International Organization for Standardization em sua norma ISO 26000, ambas fundamentadas com as boas pr??ticas trabalhistas e os direitos humanos. Desta forma, a estrutura de divulga????o sugerida neste trabalho pode ser ??til para a padroniza????o da forma de apresenta????o dessas informa????es e contribuir no sentido de melhoria da qualidade da informa????o cont??bil, minimizar a assimetria da informa????o e com isso permitir maior compara????o entre as institui????es no que tange ao capital humano.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/704 |
| Date | 23 March 2016 |
| Creators | ZAVATIERI, Ieda Maria |
| Contributors | PETERS, Marcos Reinaldo Severino, ANTUNES, Maria Thereza Pompa, PEREIRA, Anisio Candido |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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