Banca de QUALIFICAÇÃO: ANGELICA DOS SANTOS SILVA LIMA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ANGELICA DOS SANTOS SILVA LIMA
DATE: 26/09/2025
TIME: 10:00
LOCAL: Virtual Google Meet: meet.google.com/umj-bgcc-crv
TITLE:

ORGANIZATIONAL CULTURE, GENDER DIVERSITY AND THEIR INFLUENCES ON THE QUALITY OF INFORMATION DISCLOSED IN SUSTAINABILITY REPORTS

KEY WORDS:

Organizational Culture. Gender Diversity. Sustainability Reporting. Information Quality. Corporate Transparency.

PAGES: 44
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Administração de Empresas
SPECIALTY: Administração Financeira
SUMMARY:

This dissertation project investigates the influence of organizational culture and gender diversity on the quality of information disclosed in the sustainability reports of Brazilian companies listed on the Brasil, Bolsa e Balcão (B3). The research is based on the premise that transparency and reliability of ESG (environmental, social, and governance) information are fundamental to stakeholder decision-making and corporate legitimacy. The study is anchored in theoretical frameworks that highlight organizational culture as a determining factor for ethical and transparent corporate practices, using Cameron and Quinn's (2006) Competing Values Framework (CVF) to classify cultures into clan, hierarchy, adhocracy, and market. Furthermore, it addresses gender diversity from an intersectional perspective, recognizing that gender, race, and class interact to shape experiences and opportunities in the corporate environment. The methodology adopted is quantitative, exploratory-descriptive, and involves analyzing secondary data from reports published between 2012 and 2024. Report quality will be assessed using a checklist adapted from Hąbek and Wolniak (2016) and Duda (2024), considering dimensions of relevance and credibility. Organizational culture will be measured by financial proxies, and gender diversity by the proportion of women on the board of directors. The study hypothesizes that organizational culture positively influences the quality of sustainability information and that the presence of women on the board of directors positively influences the quality of reports. The study contributes to the literature by integrating organizational and social variables that have been little explored in the Brazilian context, in addition to offering practical insights for managers and policymakers. It also aligns with Sustainable Development Goals (SDGs) 5 (gender equality) and 10 (reduction of inequalities), reinforcing the role of organizations in promoting sustainable and inclusive practices.

COMMITTEE MEMBERS:
Presidente - ***.696.833-** - JOSE JONAS ALVES CORREIA - UFDPAR
Interno - IVES ROMERO TAVARES DO NASCIMENTO
Interno - PAULO HENRIQUE LEAL
Externa à Instituição - CARITSA SCARTATY MOREIRA - UFPE
Externa à Instituição - LÍVIA MARIA DA SILVA SANTOS - UNIR
Externo à Instituição - EDIVALDO DO NASCIMENTO DUDA - UFPB