Palavras-chave
Quadro Internacional de Informações Integradas
organismos não-estatais de padronização
legitimidade
devido processo
Como Citar
Resumo
Nos últimos anos a estrutura internacional para relato integrado tem sido promovida como o padrão global de informação corporativa, e avança no espaço de regulação, graças ao apoio de seus fundadores e à evolução anterior de outros padrões internacionais. Neste artigo analisamos as cartas-comentários dirigidas por organismos de normalização não estatais, participantes do projeto de consulta da estrutura, cuja posição estratégica influenciou o conteúdo publicado pelo IIRC em 2013. Nessa tarefa, identificamos o impacto de seus posicionamentos na definição de uma estrutura baseada em princípios, no conceito de IR e no público-alvo do relatório. As nossas conclusões destacam que estes órgãos, e em geral os processos de normalização privada, têm grande influência na definição dos padrões essenciais tanto para este relatório como para a evolução das práticas de prestação de contas. As instituições analisadas influenciaram os conteúdos da estrutura, ocuparam papéis relevantes no governo e nos grupos de trabalho do IIRC e continuam trabalhando para que essa tendência se estenda a partir de sua experiência, alianças e recursos.
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