Resolução CVM no 14: comparação das demonstrações não financeiras dos anos 2019 e 2020 das empresas brasileiras

Abstract

The RI is a proposal that aims to integrate the financial and non-financial information in the corporate divulgation, always with emphasis on the creation process of value. This initiative has been important for the discussion about integrated sustainability into the company business model. The present work aims to investigate the trends of non-financial divulgation of Brazilian companies, before and after the publication of the Resolution CVM nº 14 of 2020, which made it mandatory the OCPC 09 and the securing by an audit firm, in case the company chooses to divulgate an integrated report. It was performed an analysis of 407 reports, between the years 2019 and 2020, in order to verify what was the divulgation practice of the companies from the standard publication, if the companies already adopted the IR, if they started to adopt or if they don’t adopt the integrated report in their reports. Also, it was explored what was the trend regarding the securing of non-financial information. Additionally, it was presented the involvement with initiatives such as the GRI, the SASB, among other subjects. About the results, it could be observed that there was an increase of companies that adopted IR after the publication of the Resolution CVM nº 14 of 2020, an increase of the report securing, mainly in the group of the companies that adopted the integrated report and an increase of the companies that hire auditing firms to perform the reports securing.