Stakeholder Disclosure in Reference Forms – An Analysis of the Focus of Healthcare Companies on Reporting Their Risk
Abstract Objective: This study is intended to examine the disclosure about stakeholders in the risk analysis of health sector companies operating in Brazil.
Method: We examined reference Forms published between 2013 and 2017 of 13 health sector companies listed on the Brazilian stock exchange, B3 (Brazil, Bolsa, Balcão). The content analysis proposed by Bardin (2016) was used to highlight the stakeholders present in the reference forms.
Originality / relevance: Despite the risk management and stakeholder management already have an abundant literature, this research provides empirical evidence on how health companies’ reference forms highlight their stakeholders. So far, it has not been possible to identify papers that discuss this theme in Brazilian and international literature.
Results: The results showed that the most cited group
Leonardo Fabris Lugoboni, Beatriz Simonetti Fraga Salgado, Flávia Cruz de Souza Murcia