Proposta de Melhorias no Relato Integrado a Partir das Lacunas do Sistema de Governança das Empresas Estatais Brasileiras

• Published in: BBR Brazilian business review (Portuguese ed.) Vol. 20; no. 4; pp. 362 - 380
• Main Authors: Marchisotti, Gustavo Guimaraes, Filho, Jose Rodrigues de Farias, França, Sergio Luiz Braga, Souza, Rodrigo Gris
• Format: Journal Article
• Language: English
• Published: Vitória FUCAPE Business School 01-07-2023
• Edition: Portuguese ed.
• Subjects: Business communications; Corporate governance; Public enterprise; Brazil
• ISSN: 1807-734X
• DOI: 10.15728/bbr.2022.1194.pt

The article proposes improvements in the integrated report, based on gaps identified in the governance system of Brazilian state-owned companies, which impact on their perception of value for the results/performance of these companies. The Governance System’s gaps were obtained using the bibliometric, critical incident technique, and a lexical/content analysis. These gaps were compared to the Integrated Reporting identifying convergences and divergences. The following gaps influence a negative perception of the Governance System’s ability to add value: inadequate people management, lack of results/performance orientation, harmful political influence, ineffective project management; misalignment with organizational culture; bureaucratization and complexity of processes; flaws in the organizational structure; unbalanced controls; and lack of cooperation and partnerships. The Integrated Reporting method could work more appropriately on the following variables, so that stakeholder perception is as close as possible to the real thing: Unbalanced controls, GS not focused on results, Inadequate People Management and Bureaucratic and Complex Processes, Harmful Political Influence, Conflicts in Partnerships/Cooperation, and Project Governance.