Relato integrado: capitais utilizados pelos bandos brasileiros

Abstract

The adoption of the Integrated Report in Brazil contributes to the disclosure of information in a detailed and transparent way, so that any interested party can clearly understand the relevance of the matter (ZAVATIERI, 2016). Thus, the present study aimed to analyze the adherence of capital proposed by the International Integrated Reporting Council (IIRC) to the reporting structure of banking sector institutions in Brazil. To achieve this goal, a qualitative approach is used, through a descriptive research and in the form of a documentary study. Also, the technique of content analysis was used. The result of this study reveals that four of the five largest Brazilian banks listed on BM&FBOVESPA have adopted the Integrated Report with the objective of providing financial, economic, social and environmental information, since they include capital (financial, manufactured, intellectual, human, natural) proposed in its structure. It concludes that the adoption of the Integrated Report by the Brazilian Banks resulted in demonstrating the integrated periodic thinking of banking institutions on the generation of value (changes in capital) in the long run.