Evolução da divulgação de informações contábeis de natureza ambiental e social: o caso natura

Abstract

Publicly-traded companies disclose financial reports for the purpose of informing interested users of the operational performance and of their investments. Faced with a growing discussion about sustainability and the impacts that business activities may have on the environment and society, the dissemination of information of a social and environmental nature, such as those contained in the Social Balance Sheet, in the GRI Sustainability Report and in the Integrated Report. In this context, the objective of this research was to analyze the evolution of accounting reports of environmental and social nature in the period between 2001 and 2018, through a specific case, that of Natura, a pioneer company in the dissemination of this type of information. The main contribution of the research is to broaden the discussions about the evolution of social and environmental reports, based on a reference company in sustainability and considering the analysis of three main reports: Social Balance, GRI indicators and Integrated Report. Through a documentary analysis with a quantitative approach, Natura has published, in addition to mandatory financial reports, additional reports on a voluntary basis, seeking to improve transparency, presenting, in the last years of the period under review, GRI indicators and reports more complete, by adopting IIRC standards with the disclosure of the Integrated Report