Governança e Legitimidade: uma Análise da Configuração do Discurso da Petrobras aos Reguladores

The aim of this paper was to analyze whether there are differences in the configuration and behavior of Petrobras\u27 discourse in citations to the Federal Court of Accounts and the Brazilian Securities Commission, in statements and facts relevant to the market. Governance is understood here as a product of the plurality of actors that interact in society. In this sense, it is considered that the discursive practices that integrate transparency - one of the elements of governance - are rationalized and influence the perception of the market and the legitimacy of the organization. This is an interpretative study, which used the qualitative approach and the technique of content analysis, through the collection of Relevant Announcements and Facts released by the company, from 2005 to 2018. The results show three configurations of the speech: (i) defense; (ii) subordination; and (iii) validity of the action. It was observed that the discursive behavior in the references to the regulatory agencies presents differences over time, in which mechanisms of repetition, intertextuality and interdiscursivity were used to legitimize the company\u27s actions. Finally, we seek to contribute to the literature of organizational studies and accounting, managers and those responsible for disclosing the entities, highlighting the importance of observing the language and the settings of the discourse, in search of a more transparent market and a fairer governance system for the different actors involved.O objetivo deste artigo é analisar a configuração e o comportamento do discurso da Petrobras nas citações à órgãos reguladores, especificamente, Tribunal de Contas da União e Comissão de Valores Mobiliários, em comunicados e fatos relevantes para o mercado. A Governança é compreendida aqui, como produto da pluralidade de atores que interagem na sociedade. Nesse sentido, considera-se que as práticas discursivas que integram a transparência – um dos elementos da Governança – são racionalizadas e exercem influência na percepção do mercado e na legitimidade da organização. Utiliza-se da abordagem qualitativa e a técnica de análise de conteúdo, por meio da coleta de Comunicados e Fatos Relevantes divulgados pela companhia, no período de 2005 a 2018. O resultado demonstra três configurações do discurso: (i) defesa; (ii) subordinação; e (iii) validade da ação. Observou-se que o comportamento discursivo nas referências aos órgãos reguladores apresenta diferenças ao longo do tempo, em que foram utilizados mecanismos de repetição, intertextualidade e interdiscursividade para legitimar as ações da companhia. Por fim, procura-se contribuir com a literatura dos estudos organizacionais e da área de contabilidade, com os gestores e aos responsáveis pelas divulgações das entidades, ao evidenciar a importância de se observar a linguagem e as configurações do discurso contido nas publicações emitidas a mercado, em busca de um mercado mais transparente e de um sistema de  governança mais justo para os distintos atores envolvidos

As Controvérsias ESG Influenciam o Valor das Empresas? Uma Análise com Dados Longitudinais em Diferentes Países

This study aims to analyze the influence of ESG controversies on the value of companies. Annual data from 6,325 companies from 61 countries between 2002 and 2020 were analyzed. In the econometric model developed, the indices prepared by Refinitiv®, made available through the Eikon platform, were used as ESG controversies, in addition to the three variables as proxies of company value: Tobin’s Q, Market-to-Book, and Market Capitalization. The results indicate a negative relationship between ESG controversies, and the value of companies measured by Tobin’s Q and Market Capitalization proxies. Considering that the value of a firm represents the estimation of returns, our findings corroborate the view that controversies produce negative effects on the evaluation of future results. It contributes to the literature by demonstrating that ESG controversies affect companies based on global analysis and a deepening understanding of the impacts of corporate irregularities.Esta pesquisa tem por objetivo analisar a influência das controvérsias ESG no valor das empresas. Foram analisados os dados anuais de 6.325 empresas de 61 países no período de 2002 a 2020. No modelo econométrico desenvolvido utilizaram-se como controvérsias de ESG os índices elaborados pela Refinitiv® e disponibilizados por meio da plataforma Eikon, além das três variáveis como proxy de valor da empresa: Q de Tobin, Market-to-Book e Capitalização de Mercado. Os resultados indicam uma relação negativa entre as controvérsias ESG e o valor das empresas mensurado pelas proxies Q de Tobin e Capitalização de Mercado. Considerando que o valor de uma firma representa a estimação de retornos, os achados corroboram a visão de que as controvérsias produzem efeitos negativos nas avaliações dos resultados futuros. Contribui-se com a literatura ao demonstrar que as controvérsias ESG produzem efeitos para a empresas a partir de uma análise a nível global, além aprofundar entendimentos sobre os impactos das irregularidades corporativas

Public governance and accountability: A bibliometric analysis of national and international scientific publications

The aim of this study is to investigate the articles published on Public Governance and Accountability in the Public Sector national and international journals in the area of Public Finance from 2005 to 2015. This research outlined as descriptive, exploratory bibliometric analysis qualitatively quantitative. The results show that research on that subject is scarce, for 355 articles related to the research question only 86 of them dealt with the theme, and these 12 national and 74 international. Finding the largest volume of publications in the years 2010, 2012 and 2013 with 13, 13, 11 publications respectively. The findings of this research seek to contribute to the area of Public Finance, to allow viewing of the existing scenario on specific topics. However, it is suggested new research as a means of comparison panoramas on other timelines, given the limitations of this research

Os Princípios da Governança Corporativa: O Enfoque Dado pelas Empresas Listadas na B3

O objetivo desta pesquisa consiste em identificar qual(is) o(s) princípio(s) de Governança corporativa as empresas brasileiras de capital aberto listadas na B3 priorizam em suas ações corporativas. Para tanto, elaborou-se uma métrica composta por 21 questões, alocadas nos quatro princípios da Governança Corporativa: Transparência, Equidade, Prestação de Contas e Responsabilidade Corporativa. A amostra do estudo consistiu em 434 companhias de capital aberto listadas na B3 no ano de 2018. Foi constatado que a Responsabilidade Corporativa é o princípio mais publicizado entre as empresas da amostra e que a Transparência e Equidade obtiveram o mesmo escore empatados com as menores médias gerais da métrica. Busca-se contribuir com a literatura ao focalizar as práticas das companhias listadas na B3 e que se relacionam com os princípios de governança; com as empresas pela possibilidade de atrair investidores ao demonstrarem o resguardo dos princípios da governança; com stakeholders ao tomarem conhecimento da tentativa empresarial de redução da assimetria informacional; e aos órgãos de controle que poderão investigar e implementar medidas nas lacunas das práticas, para que abusos empresarias possam ser impedidos

Genomic epidemiology unveils the dynamics and spatial corridor behind the Yellow Fever virus outbreak in Southern Brazil

Despite the considerable morbidity and mortality of yellow fever virus (YFV) infections in Brazil, our understanding of disease outbreaks is hampered by limited viral genomic data. Here, through a combination of phylogenetic and epidemiological models, we reconstructed the recent transmission history of YFV within different epidemic seasons in Brazil. A suitability index based on the highly domesticated Aedes aegypti was able to capture the seasonality of reported human infections. Spatial modeling revealed spatial hotspots with both past reporting and low vaccination coverage, which coincided with many of the largest urban centers in the Southeast. Phylodynamic analysis unraveled the circulation of three distinct lineages and provided proof of the directionality of a known spatial corridor that connects the endemic North with the extra-Amazonian basin. This study illustrates that genomics linked with eco-epidemiology can provide new insights into the landscape of YFV transmission, augmenting traditional approaches to infectious disease surveillance and control

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time,1,2 and attempts to address it require a clear un derstanding of how ecological communities respond to environmental change across time and space.3,4 While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes,5–7 vast areas of the tropics remain understudied.8–11 In the American tropics, Amazonia stands out as the world’s most diverse rainforest and the primary source of Neotropical biodiversity,12 but it remains among the least known forests in America and is often underrepre sented in biodiversity databases.13–15 To worsen this situation, human-induced modifications16,17 may elim inate pieces of the Amazon’s biodiversity puzzle before we can use them to understand how ecological com munities are responding. To increase generalization and applicability of biodiversity knowledge,18,19 it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple or ganism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region’s vulnerability to environmental change. 15%–18% of the most ne glected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lostinfo:eu-repo/semantics/publishedVersio

Catálogo Taxonômico da Fauna do Brasil: setting the baseline knowledge on the animal diversity in Brazil

The limited temporal completeness and taxonomic accuracy of species lists, made available in a traditional manner in scientific publications, has always represented a problem. These lists are invariably limited to a few taxonomic groups and do not represent up-to-date knowledge of all species and classifications. In this context, the Brazilian megadiverse fauna is no exception, and the Catálogo Taxonômico da Fauna do Brasil (CTFB) (http://fauna.jbrj.gov.br/), made public in 2015, represents a database on biodiversity anchored on a list of valid and expertly recognized scientific names of animals in Brazil. The CTFB is updated in near real time by a team of more than 800 specialists. By January 1, 2024, the CTFB compiled 133,691 nominal species, with 125,138 that were considered valid. Most of the valid species were arthropods (82.3%, with more than 102,000 species) and chordates (7.69%, with over 11,000 species). These taxa were followed by a cluster composed of Mollusca (3,567 species), Platyhelminthes (2,292 species), Annelida (1,833 species), and Nematoda (1,447 species). All remaining groups had less than 1,000 species reported in Brazil, with Cnidaria (831 species), Porifera (628 species), Rotifera (606 species), and Bryozoa (520 species) representing those with more than 500 species. Analysis of the CTFB database can facilitate and direct efforts towards the discovery of new species in Brazil, but it is also fundamental in providing the best available list of valid nominal species to users, including those in science, health, conservation efforts, and any initiative involving animals. The importance of the CTFB is evidenced by the elevated number of citations in the scientific literature in diverse areas of biology, law, anthropology, education, forensic science, and veterinary science, among others

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time,1,2 and attempts to address it require a clear understanding of how ecological communities respond to environmental change across time and space.3,4 While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes,5,6,7 vast areas of the tropics remain understudied.8,9,10,11 In the American tropics, Amazonia stands out as the world's most diverse rainforest and the primary source of Neotropical biodiversity,12 but it remains among the least known forests in America and is often underrepresented in biodiversity databases.13,14,15 To worsen this situation, human-induced modifications16,17 may eliminate pieces of the Amazon's biodiversity puzzle before we can use them to understand how ecological communities are responding. To increase generalization and applicability of biodiversity knowledge,18,19 it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple organism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region's vulnerability to environmental change. 15%–18% of the most neglected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lost