Governança corporativa nas universidades federais: uma análise do conteúdo informacional dos relatórios de gestão de 2021

Abstract

ESG-Environmental, Social and Governance- practices have been used in the context of higher education institutions and, specifically with regard to governance, shine in the way in which society ensures that its taxes are allocated with transparency, accountability, social responsibility and equity. Thus, the objective of the research was to highlight actions aimed at the corporate governance of IFES – Brazilian Federal Higher Education Institutions that most disclose informational content in this aspect in their management reports in 2021. The research methodology is characterized as descriptive, documentary, with mixed methods approach for analyzing the 2021 management reports of the 68 Federal Universities of Brazil approved by the Ministry of Education. The results highlight the Federal University of the State of Rio de Janeiro (UNIRIO), the Federal University of Lavras (UFLA), the Federal University of Cariri (UFCA), the Federal University of Ceará (UFC) and the Federal University of Tocantins (UFT ) as the institutions that have a greater informational emphasis on Governance aspects in the 2021 management reports. Examples include the preparation, review and updating of transparency pages and portals with informational and documentary content (transparency), the preparation of reports presented to control bodies and society (accountability), establishment of values and principles guiding the actions of institutions (corporate responsibility) and student assistance measures such as publishing scholarship announcements (equity). The findings contribute to highlighting governance practices related to transparency, accountability, corporate responsibility and equity that can serve as benchmarking for IFES.