Relato integrado e gestão de stakeholders: agenda de pesquisas
DOI:
https://doi.org/10.1590/1808-057x202112030Palabras clave:
relato integrado, gestão de stakeholders, pesquisa bibliográfica, agenda para pesquisas futurasResumen
O objetivo deste artigo foi propor uma agenda para pesquisas futuras sobre a gestão de
Stakeholders no relato integrado. O Framework 1.0 do relato integrado trata da gestão de
Stakeholders como algo rotineiro no curso dos negócios, sem detalhamentos.
A academia pode contribuir com isso. O relato integrado é um desenvolvimento recente alcançado após 30 anos (ou mais) de tentativas de ampliar a prestação de contas aos
Stakeholders de forma eficaz. O engajamento com stakeholders produz resultados prósperos a longo prazo, de forma que se constatou a necessidade de indicar o valor do relato integrado a eles. Como não há detalhamentos no Framework 1.0, cabe aos acadêmicos acompanhar seu desenvolvimento e implementação de forma ativa e cautelosa. O impacto deste artigo na área foi suscitar pesquisas a fim de aproximar a prática do relato integrado, bem como gerar discussões de forma a envolver os acadêmicos, o International Integrated Reporting Council, os
conselhos nacionais e os elaboradores. Para tanto, discutiu-se o relato integrado considerando que seu framework deve ser atualizado (como fazer) de modo a impactar a prática (fazer). Utilizou-se uma metodologia bibliográfica e a análise de conteúdo. Foram mapeados 11 fatores, construídas 10 proposições qualitativas e 35 insights para estudos futuros. Os resultados indicam que a gestão de stakeholders pode ter alcançando seu potencial de forma cerimonial, mas carece de definições. Para a academia e para o International Integrated Reporting Council, o estudo contribui ao mapear fatores e sugerir a realização de orientações e debates com comissões locais no intuito de superar as deficiências apontadas por este estudo.
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