Diversidade na Contabilidade: análise da divulgação voluntária e obrigatória das empresas do IDIVERSA

Abstract

The objective of this dissertation is to analyze how the companies in the IDIVERSA B3 portfolio disclose information related to diversity, comparing voluntary disclosure practices, such as the Integrated Report, with mandatory disclosure practices, such as the Reference Form, in their 2023 annual reports. To achieve the general objective of the study, the framework of Legitimacy Theory and Disclosure Theory was used. The research follows a qualitative approach, employing document analysis as the technical procedure and using content analysis methodology (Bardin, 2018) of the reports, as well as calculating the diversity practices disclosure index (Lemos; Rodrigues; Ariza, 2009). A total of 120 reports from 60 companies in 2023 were analyzed, consisting of 60 Reference Forms and 60 Integrated Reports. The study's results showed that companies excelled in voluntary disclosure. Furthermore, most companies conduct diversity censuses and disclose them in the Reference Form as a regulatory requirement. The companies' reports revealed a lack of alignment between the information in the Integrated Report and the requirements of the Reference Form. Companies disclosed more and implemented programs primarily related to gender diversity. It was also observed that companies still need to implement more anti-discrimination programs to retain diverse employees in their workforce.