EVOLUÇÃO DO Relato CORPORATIVO – FEA USP

Apresentação em tema: "EVOLUÇÃO DO Relato CORPORATIVO – FEA USP"— Transcrição da apresentação:

1 EVOLUÇÃO DO Relato CORPORATIVO – FEA USP
GAAPS REGIONAIS ONTEM IFRS HOJE Relato INTEGRADO AMANHÃ

2 Evolução do Relato Corporativo – FEA USP

3 Iniciativas Brasileiras
BMF & Bovespa Relate ou Explique Bacen Audiência 041/12 de 13/06/2012 Política Sócio-Ambiental

4 CONSULTA PÚBLICA INTERNACIONAL FRAMEWORK DO RELATO INTEGRADO
IIRC APRESENTAÇÃO CONSULTA PÚBLICA INTERNACIONAL FRAMEWORK DO RELATO INTEGRADO

5 RELATO INTEGRADO – PORQUE DEVEMOS NOS PREOCUPAR COM ISTO?
COMUNICAÇÃO X COMPLIANCE DIVULGAÇÃO DE INTANGÍVEIS ELIMINAÇÃO DE SILOS AUMENTANDO TRANSPARÊNCIA 1. Communicating vs. Complying A lot of financial executives have complained about the state of financial reporting. It seems like a compliance exercise versus a mechanism for communicating business performance. We need to get out of the compliance mindset and embrace mechanisms that tell the organization’s financial story in the best—and most transparent way. <IR> provides a holistic method for explaining how the organization is doing, and how the management team thinks it will do in the future. 2. Reporting the Intangibles It’s not just about physical or financial assets any more: The value drivers of a company are increasingly intangible, not just tangible assets, such as intellectual and human capital. The transformation from a manufacturing economy to an information economy (or knowledge) has not been matched by similar changes in financial reporting. <IR> provides a holistic view that helps organizations rooted in the information age (or knowledge) report on their real sources of value and accomplishments beyond financial results. 3. Breaking Down Silos Integrated thinking is the active consideration by an organization of the relationships between its various operating and functional units and the capitals that the organization uses and affects. Integrated thinking leads to integrated decision-making and actions that consider the creation of long term, as well as short and medium term, value. Integrated thinking can be contrasted with traditional ‘silo thinking’. It takes into account the connectivity and interdependencies between the range of factors that have a material effect on an organization’s ability to create value over time. 4. Increasing Transparency Integrated reporting is a concept designed to improve transparency and help organizations communicate more information about performance to investors. Using integrated reporting, CFOs have a chance to take a leadership role in telling the company story in a more effective way, making an even bigger impact on their organizations. Bob Laux Senior Director of Financial Accounting and Reporting Microsoft Corporation AICPA Insights Article

6 COMUNICAÇÃO CONCISA DE VALOR
NOVO FOCO COMUNICAÇÃO CONCISA DE VALOR RELATO FINANCEIRO RELATO NÃO- FINANCEIRO estratégia, governança, desempenho e perspectivas futuras The most visible output of <IR> is the periodic production of an integrated report, which is the company’s communication about how it creates value over the short, medium and long term. <IR> integrates material factors into a full story of value creation. This encompasses financial and non-financial issues. It focuses on strategy, governance, performance and prospects in a clear and concise way. It is the communication of value.

7 International Integrated Reporting Council
NÃO É MAIS UM REGULADOR

8 ONGS e Entidades Contábeis
Participantes do IIRC EMPRESAS Microsoft Natura Novo Nordisk Nestlé HSBC GE China Light & Power EDF REGULADORES IOSCO Tokyo Stock Exchange London Stock Exchange Financial Stability Board CVM INVESTIDORES UN PRI ICGN Hermes EOS Aviva Investors APG French Government Fund INCR UNEP FI NORMATIZADORES IASB FASB IFAC GRI CDSB SASB ONGS e Entidades Contábeis UNCTAD Banco Mundial JICPA Big 4s WWF ACADEMIA Harvard University USP Univ. New South Wales

9 MoUs Relato Integrado IIRC IASB GRI

10 International Integrated Reporting Council ESTRUTURA DO FRAMEWORK

11 Evolução do Relato Corporativo - 2020
DEMONSTRAÇÕES CONTABEIS GOVERNANCA SUSTENTABILIDADE REPONSABILIDADE SOCIAL DEMONSTRAÇÃO CONTÁBIL GOVERNANÇA SUSTENTABILIDADE RESPONSABILIDADE SOCIAL Relato INTEGRADO

12 Prototype Framework Conceitos Básicos Princípios Conteúdo
Preparação e Apresentação

13 Conceitos Básicos Capital Financeiro Capital Humano
Recursos monetários Capital Financeiro Edifícios, equipamentos, infraestrutura Capital Manufaturado Governança, direitos humanos, lealdade, motivação Capital Humano Intangíveis, patentes, reputação Capital Intelectual Recursos naturais Capital Natural Parcerias, relacionamentos, Capital Social

14 MODELO DE NEGÓCIOS Expanded version of the previous slide
Shows elements that are included in an integrated report At the heart of this diagram is the business model: An organization’s business model is its chosen system of inputs, business activities, outputs and outcomes that aims to create value over the short, medium and long term. · Outputs are organization’s products and services, and any by-products and waste (including emissions) · Outcomes are the consequences for the capitals as a result of an organization’s business activities and outputs. Outcomes can be: · Internal to an organization (e.g., employee morale and organizational reputation) or external (e.g., benefits customers derive from the organization’s products and services, contributions to the local economy through employment and taxes, and environmental effects) · Positive (i.e., result in a net increase in the capitals and thereby create value) or negative (i.e., result in a net decrease in the capitals and thereby diminish or destroy value).  4. An organization’s business model is the vehicle through which it creates value. That value is embodied in the capitals that it uses and affects. The assessment of an organization’s ability to create value in the short, medium and long term depends on an understanding of the connectivity between its business model and a wide range of internal and external factors. Those factors are disclosed in an integrated report prepared in accordance with the Framework.

15 CONCEITOS FUNDAMENTAIS – CRIANDO VALOR
<IR> demonstra como a empresa cria valor ao longo do tempo Empresas podem criar e maximizar valor na medida que atendem aos interesses dos stakeholders Valores são criados ou destruídos através da utilização dos capitais Valor se manifesta por retorno financeiro para os investidores, bem como efeitos sobre os demais capitais e stakeholders

16 1 4 2 5 3 6 Confiabilidade e abrangência
PRINCÍPIOS ORIENTADORES 1 4 Confiabilidade e abrangência Foco Estratégia e Perpectiva Futura 2 5 Materialidade e concisão Conectividade da Informação 3 6 Resposta dos Steakholders The Guiding Principles The Guiding Principles inform the content of an integrated report and how information is presented. Strategic focus and future orientation: An integrated report should provide insight into the organization’s strategy, and how that relates to its ability to create value in the short, medium and long term and its use of and effects on the capitals. Connectivity of information: An integrated report should show, as a comprehensive value creation story, the combination, inter-relatedness and dependencies between the components that are material to the organization’s ability to create value over time. Stakeholder responsiveness: An integrated report should provide insight into the quality of the organization’s relationships with its key stakeholders and how and to what extent the organization understands, takes into account and responds to their legitimate needs, interests and expectations. Materiality and conciseness: An integrated report should provide concise information that is material to assessing the organization’s ability to create value in the short, medium and long term. Reliability and completeness: An integrated report include all material matters, both positive and negative, in a balanced way and without material error. Consistency and comparability: The information in an integrated report should be presented on a basis that is consistent over time and in a way that enables comparison with other organizations to the extent it is material to the organization’s own value creation story. Consistência e Comparabilidade

17 O Relato Integrado se diferenciará por sua comunicação concisa.
ELEMENTOS DE CONTEÚDO O Relato Integrado se diferenciará por sua comunicação concisa.  Os requerimentos com relação ao conteúdo do relatório são estabelecidos em função da resposta integrada a questões que melhor expessem a forma única pela qual a empresa gera valor e estabelece conexões entre os elementos apresentados.   Eles não deverão ser apresentados em uma sequencia estabelecida ou como seções isoladas. The Content Elements An integrated report is required to standalone as a concise communication. Other reports and communications may be referenced or linked for those stakeholders who want additional detail. The requirements with respect to the Content Elements are expressed as questions that should be answered in an integrated report in a way that best expresses the organization’s unique value creation story and makes the connections between the Content Elements apparent. They are not intended to appear in a set sequence or as isolated, standalone sections. An integrated report should answer the following questions:  Organizational overview and external environment: What does the organization do and what are the circumstances under which it operates?  Governance: How does the organization’s governance structure support its ability to create value in the short, medium and long term?  Opportunities and risks: What are the specific opportunities and risks that affect the organization’s ability to create value over the short, medium and long term and how is the organization dealing with them?  Strategy and resource allocation: Where does the organization want to go and how does it intend to get there?  Business model: What is the organization’s business model and to what extent is it resilient?  Performance: To what extent has the organization achieved its strategic objectives and what are its outcomes in terms of effects on the capitals?  Future outlook: What challenges and uncertainties is the organization likely to encounter in pursuing its strategy, and what are the potential implications for its business model and its future performance?

18 Relato Integrado MAIOR QUALIDADE DA INFORMAÇÃO
MENOR QUANTIDADE DE DADOS E DISCLOSURE

19 Comissão de Acompanhamento no Brasil
FEBRABAN ABRASCA BMF& BOVESPA IBRI IBGC CFC ANEFAC CPC/CODIM IBRACON BRAIN iTAU-UNIBANCO APIMEC GRI PRI Empresas De Comunicação ETHOS NATURA BNDES Grupo CCR VIA GUTENBERG AES Tietê PETROBRAS Empresas de Sustentabilidade EMPRESAS DE AUDITORIA Empresas de Consultoria

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