Estudo sobre os relatos integrados de empresas energéticas do Brasil, Espanha e Portugal

Abstract

The present dissertation showcases the importance of Integrated Reporting as it aims to combine financial and non-financial information into a single report, providing a more comprehensive view of the organization. In the electricity sector, Integrated Reporting plays a crucial role in highlighting economic, social, environmental, and governance aspects. The aim of this study was to contribute to the implementation of the conceptual framework proposed by the International Integrated Reporting Council (IIRC). Within this framework, it emphasizes the importance of integration in sustainability communication. The results revealed that, among financial and non-financial reports, with application, the company can benefit from the conceptual framework established by the IIRC to improve the consistency and integration of information. Additionally, electricity plays a fundamental role in society. Its significance lies in its ability to drive technological innovation, fuel economic growth, and create opportunities for businesses and individuals. The adoption of electricity has led to increased productivity and efficiency in various sectors