Banca de QUALIFICAÇÃO: Isabelle Caroline Bevilaqua

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : Isabelle Caroline Bevilaqua
DATE: 09/03/2023
TIME: 14:00
LOCAL: Ambiente Virtual Teams
TITLE:

THE SUSTAINABILITY DISCOURSE OF THE INTEGRATED REPORTING UNDER DIALOGICAL ACCOUNTING PERSPECTIVE

KEY WORDS:

Integrated Report; Sustainability Discourse; Dialogic Accounting.

PAGES: 49
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Disclosure of socio-environmental information together with economic and financial information is gaining ground and being demanded by organizations and their multiple stakeholders. The disclosure of this information went through different formats and culminated in discussions about the Integrated Report, proposed by the International Integrated Reporting Council. As the Integrated Report is a periodic report on the creation of long-term value, it is expected to provide a reliable and qualified narrative of the organization's activities, including the socio-environmental aspects that surround them. However, it is observed in the academic literature on the Integrated Report the duality in meeting the socio-environmental disclosure aspects connecting sustainability in the reporting evidenced by the organizations. In addition, the Integrated Report faces the criticism of being one-sided, representing a report focused on only a single stakeholder. In this sense, Dialogical Accounting stands out to democratize accounting accounts and encourage pluralistic, multi-voice accounting in tune with the different interests of stakeholders. Given this, the thesis aims to analyze how the sustainability discourse constructed by the Integrated Report provides the development of Dialogic Accounting. The identification of the sustainability discourse will be carried out according to Laclau and Mouffe's Theory of Discourse and with the application of the Critical Explanation Logic. In a first moment, the documents that comprise the discussions about Integrated Reporting, from the creation of the International Integrated Reporting Council to its coalition with the International Financial Reporting Standards Foundation, covering the period from 2011 to 2021 will be analyzed. the Integrated Reports evidenced by the banks that report to the Federal Court of Auditors, during the period from 2020 to 2022. Finally, the applicability of the principles of Dialogic Accounting will be analyzed in the Integrated Reports of these organizations. Therefore, it is expected that by identifying the hegemonic discourse built at the root of the Integrated Report, the thesis will contribute to the understanding of the dominant discursive forms and the underlying political interests in making it mandatory for the delimited sample. Also, the advancement of research that links Dialogical Accounting proposals in the socio-environmental area can facilitate a critical and differentiated discussion of the value of IR as an initiative for change to promote sustainable reporting.

BANKING MEMBERS:
Interno - 2478208 - ABIMAEL DE JESUS BARROS COSTA
Externa à Instituição - ARACELI CRISTINA DE SOUSA FERREIRA - UFRJ
Presidente - 388003 - FATIMA DE SOUZA FREIRE