Relato integrado: uma análise do nível de aderência dos capitais não financeiros da Magazine Luiza

Abstract

The issuance of Integrated Reports (IR) seeks to meet a new and growing demand for non-financial information, seeking data that is not eventually quantified in cash. The objective of this research was to analyze the level of adherence of the company Magazine Luiza to the key performance indicators (KPIs) of non-financial capitals. To this end, the company's IRs from 2018 to 2022 were collected, and the disclosure of non-financial indicators (Natural Capital, Human Capital, Social and Relationship Capital and Intellectual Capital) was analyzed using a checklist, totaling 34 key indicators, which help stakeholders make more informed decisions when choosing their investments. The choice of Magazine Luiza S.A. was due to it voluntarily issuing its IR, demonstrating a more social nature in its actions and having a publicly demonstrated and encouraged inclusion policy. Through the research findings, it was possible to see that the company has a level of disclosure considered “good” and level 1. The company also presented an overall disclosure rate of 82% in its KPIs in the reports presented.