Indicadores não-financeiros: análise de conteúdo em relatórios de administração de empresas do setor bancário da BMF&BOVESPA

Abstract

This article aims to identify the non-financial indicators disclosed in the Management Reports for the year 2016 published by the companies in the banking segment listed on BMF & BOVESPA. From a qualitative perspective, the data were collected from the content analysis of the management reports. The sample is initially composed of 25 companies; after excluding holdings and companies that do not disclose non-financial indicators in their report, the final sample consists of 17 companies. Subsequently, the data were classified into six categories, standardized and treated statistically. Non-financial indicators were found in the reports of all companies, among which the Social category with 26.5% is more representative, followed by People with 20.7%. Patagonia owns 38 of the 275 indicators, the company with the highest number of indicators, corresponding to 13.8% of the sample. From the analysis of the data, it can be concluded that the companies of the sample are concerned with being present in society through social and sustainable actions. Thus, this work may help future work on the use of non-financial indicators for decision making.