Identification of Criteria in the Integrated Reports of Brazilian Mixed Capital Companies: A Documentary Research for the Evaluation of Sustainable Performance

Abstract

Objective: The objective of this study is to investigate and gather, through documentary research, the common criteria in the Integrated Reports of mixed capital companies, specifically financial institutions, for the period from 2020 to 2022. Theoretical Framework: This section presents the main concepts and theories that support the research, divided into: Accountability Unit, Mixed Capital Companies, and Integrated Reporting. These topics will serve as the foundation for understanding the research question and for supporting the study’s findings. Methodology: The methodology of this study involved a documentary research of the integrated reports published on the Federal Court of Accounts website and on the organizations' websites. First, the companies were selected, and then the integrated reports were gathered for analysis. Subsequently, the common criteria in the reports from 2020 to 2022 were identified. Analysis and Discussion of Results: The analysis of the Integrated Reports of Brazilian mixed capital companies, specifically financial institutions, for the years 2020 to 2022, revealed several common criteria used by these organizations in preparing their reports. As a result, the analysis showed that the most common criteria among mixed capital companies are related to General Contents, Economic Performance, Materials, Energy, Employment, Training and Education, and Diversity and Equal Opportunities. Research Implications: The implication of the research lies in the fact that the criteria identified through the analysis will serve as a foundation for other studies aimed at developing a multicriteria decision-making method, through group decision-making, capable of evaluating the sustainable performance of mixed capital companies. Originality/Value: The originality and value of this research lie in the identification of common criteria in the Integrated Reports of mixed capital companies, specifically financial institutions, between 2020 and 2022. This detailed analysis not only reveals significant patterns but also establishes a solid foundation for the development of multicriteria decision-making methods. This will facilitate the evaluation of the sustainable performance of these organizations, significantly contributing to the literature and providing new tools for researchers and professionals in the fields of sustainability and corporate transparency.