Índice de disclosure institucional, contábil e social, no futebol brasileiro: aplicação adaptada ao contexto dos clubes da série A

Abstract

This study is part of the field of governance and transparency in sports organizations, addressing the problem of insufficient standardization and measurement of institutional, accounting, and social disclosure of Brazilian football clubs. The absence of a national assessment model makes comparative analysis and strengthening accountability in the sector difficult. Thus, the main objective was to develop and apply a Disclosure Index adapted to the normative and cultural reality of the clubs in the Série A of the Brazilian Championship, between 2020 and 2022. The methodology adopted was descriptive in nature, with a quantitative approach, based on the documentary analysis of public data extracted from the clubs' institutional websites. The sample comprised 25 clubs, whose information was analyzed using an instrument composed of five dimensions and 44 indicators. The results showed a significant advance in disclosure levels between 2020 and 2021, followed by stabilization in 2022. It was identified that the clubs with greater transparency are concentrated in the South and Southeast regions, while those with lower indexes presented greater institutional instability. It is concluded that the application of the Football Club Disclosure Index (IDCF) represents an effective tool to measure and promote more transparent and responsible practices. The main contribution of the research lies in the proposition of an unprecedented methodological instrument, which can support managers, regulators and researchers in promoting governance and accountability in Brazilian football.