Information technology companies have gained a high level of importance in the economy and society. The constant growth of these companies, averaging 20% per year, with combined revenues of R$ 15 billion in 2021, along with impressive results, demonstrates a level of companies that deserve attention and specific analyses. With structured reports, such as integrated reports, it is possible to assess the strategies of these companies by consolidating data that highlight each company's concern with sustainability factors in the short, medium, and long term. The aim of this study is to evaluate how these information technology companies, focused on distributing equipment and computers, are presenting and composing their reports so that relevant information is included and, within such a promising market, there is comparability between the reports. For evaluation and analysis methods, among the three companies researched, it was noted whether each capital structure element within the report was satisfactory or not. The results identified positive aspects, such as the concern these companies have in showcasing their actions. However, the most significant area for improvement pertains to the standardization of reports to allow for comparability across companies in the sector. The study suggests that these reports be revisited in other periods. The research aims to contribute to the improvement of integrated reporting, helping both professionals and companies.

• Autores: SANTOS, F. A., VEIGA, W. E. (Org.), SANTOS, S. R. (Org.)
  

Society has been impacted by significant changes in various areas over time. In this regard, business activities and relationships play a significant role. Consumers have become interested not only in the product or service purchased but also in the organization's information, encompassing corporate practices and market posture, as well as their approach to employees, the surrounding communities, and the way these relationships are established and developed, in addition to preventive and corrective actions concerning environmental issues. Integrated Reporting is a non-mandatory corporate report that has gained the adherence of many companies, with the aim of disclosing both financial and non-financial information. The objective of the research was to identify the existence of similarities and/or differences between the reports issued by companies listed on B3 that comprise the sugar and alcohol sector. The methodology chosen for the study was content analysis with both quantitative and qualitative approaches, and the investigation involved a comparative analysis between the documents produced by the companies for the 2019/2020 harvest. The results obtained indicate the existence of significant differences in the presentation of capital, making it difficult to conduct an assertive analysis of the sector. The varying degrees of detail support this finding. As a contribution, the study reflects on the standardization of minimum indicators that should be included in the integrated report.

• Autores: SANTOS, F. A. MARION, J. C. (Org.), SILVA, R. C. (Org.).
  

The implementation of a new accounting pronouncement requires internal analysis and studies by the company's management in order to determine the real impacts of adopting the standard and how they will be presented and disclosed in the respective financial statements. Given this context, the present study aimed to analyze, through descriptive research and a quantitative and comparative approach to financial statements, the anticipated initial impacts and those resulting from the adoption of Accounting Pronouncements Committee (CPC) No. 47 (Revenue from Contracts with Customers), as perceived by the 62 companies included in the theoretical portfolio of Ibovespa, for the four-month period from September to December 2018, with the presentation of the real impacts on financial information starting from 2018. The analysis of the information disclosed by the companies in their financial statements revealed a low number of companies with initial expectations of significant impacts from the application of CPC No. 47 on net revenue, as disclosed in their respective annual financial statements as of December 31, 2017, in addition to a lack of uniformity regarding the methods of application. This scenario reinforces the fact that, as evidenced by the financial statements of the companies surveyed, there is still room for improvement in the quality and transparency of accounting impact disclosures due to the adoption of CPC No. 47. The present work aims to contribute to the discussion on the adoption of this standard in Brazil by providing insights into the process of analyzing and evaluating the impacts resulting from the implementation of new accounting pronouncements.

• Autores: SANTOS, F. A., GONZALES, A. (Org.), IUDICIBUS, S. (Org).
  

Las organizaciones no son entidades cerradas e impermeables, aisladas en la mitad del mundo sin comunicación hacia su entorno externo. Siempre están inmersas en un completo ámbito de actores que mantienen relaciones directas o indirectas con ellos; por ende, todas las acciones realizadas por las organizaciones tienen un impacto mayor o menor, positivo o negativo en sus actores involucrados.

Con el auge de la revolución industrial, el sector manufacturero produjo una mayor ocupación de personas para trabajar en las nuevas organizaciones de fabricación; la gente comenzó a abandonar el campo y desplazarse a grandes ciudades para trabajar en grandes imperios industriales. Fue por este momento que las teorías que se centraban en aumentar la productividad de los empleados comenzaron a surgir, incluso cuando antes, desde el feudalismo existía la figura de un propietario y sus subordinados, y no se conocían las teorías para aumentar la productividad.
Editorial Corporación Universitaria Minuto de Dios, Bogotá, 2023.

Globalization and individual differences are aspects that develop in a combined and parallel way. Therefore, people, companies and the State must unite to build a fairer, more solidary, ethical, sustainable and responsible society. Corporate Ethics skilfully addresses corporate ethical policies and presents the concept of Ethics and its five dimensions: sustainability – ESG; respect for multiculture; continuous learning; innovation; and corporate governance. The 16 chapters cover topics such as: development and implementation of a code of ethics; social balance and social and environmental information; sustainability, benefits and economic responsibility; ethics and relationship with the consumer; the role of corporate governance in building ethical policies; multiculture, ethnic-racial aspects and social inclusion.
São Paulo: Editora Atlas, 2023.

• Organizers: Fernando de Almeida Santos e
  Alexandre Gonzales

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