Evidenciação de gestão de risco operacional nas instituições financeiras listadas na BM&FBOVESPA

Abstract

Considering the risks to which financial institutions are exposed, the objective of this work was to verify the level of disclosure of the operational risk of financial institutions that operate with commercial portfolio and are listed on the stock exchange in the period of December 2014, 2015 and 2016 , based on Pillar III of the II Basle Agreement. A descriptive research was carried out with a predominantly qualitative approach. The sample included 20 commercial banks listed on the BM & FBOVESPA. Data were collected on the websites of financial institutions, management reports and explanatory notes. For the data treatment, the content analysis technique was used, considering 18 subcategories distributed in 9 categories, based on Pillar III of the Basle II Agreement. Data processing was supplemented by the use of statistical formulas such as the mean and median performed using a spreadsheet. The results of this research indicate that the levels of disclosure were stable during the three periods analyzed, wi th the following averages of disclosure per bank in 2014, 2015 and 2016: 52%, 58% and 56%, respectively. The sub-categories most evidenced by banks were "Strategies and policies for operational risk management" and “Tools for risk identification and assessment”.