Última alteração: 2016-06-28
Resumo
In last decades, environment degradation has been increasing gradually changing the management of companies, which have been stimulated to report sustainability indices to prove the made efforts. In order to demonstrate these indices, Global Report Initiative (GRI) has adopted XBRL technology for preparation of sustainability disclosures. However, stakeholders still face problems to execute continuous audit efficiently on these reporting, due to several involved information systems. Besides conducting a literature review, this paper proposes the adoption of a Service-Oriented Architecture (SOA), as from a LMDQL-based service framework to audit sustainability reporting in line with XBRL and GRI rules. For that, it is presented a process to audit GRI-based sustainability reports. This proposal decreases integration challenges of the audit information systems, bringing efficiency in interations between data providers and consumers.