Relatório integrado: um estudo da diversidade de gênero e equidade salarial no segmento financeiro

Abstract

Analyzing compliance with gender diversity and pay equity reporting, according to the Global Reporting Initiative standards. It reveals the quality of the information provided, contributing to showcasing the organization's social commitment, transparency, and corporate responsibility. In this context, this study aims to analyze the quality and completeness of information related to gender diversity and pay equity in integrated reports, considering GRI standards, from 2019 to 2022. Qualitative research techniques were applied, using content analysis, descriptive in terms of objectives and documentary. The sample consists of the five largest financial institutions. The results indicate that Banco do Brasil achieved the highest score among the five financial institutions, followed by Banco Bradesco, which maintained 15 points in all analyzed years. Caixa Econômica Federal obtained the second lowest score, behind Banco Santander, which received the lowest score in all analyzed years. This study contributes to the literature by highlighting that the major institutions in Brazil, claiming to follow the GRI standard in integrated reports, did not effectively adhere to the guidelines. It also demonstrated that the inclusion of LGBTQIAPN+ identities in the gender diversity discussion is neglected, limited only to men and women.