Divulgação voluntária: um estudo de casos múltiplos em empresas multinacionais do setor automotivo no Brasil

Abstract

The purpose of this article is to propose a voluntary information disclosure guide for multinational companies in the automotive sector with shares listed on B3. For this data collection research was carried out with a qualitative and exploratory approach, using a multiple case study of 3 companies in the automotive sector with actions listed in B3 through a documentary survey and comparative analysis of the collected data. The results show that companies use both mandatory and voluntary disclosures to transmit information about the organization's performance to investors and the market, adding value as an intangible asset and helping the company to attract new investors. Regard to the universe and sample there are restrictions of a structural nature when analyzing only three organizations from a specific sector not corresponding to the reality of organizations from other sectors which may restrict the practices of these organizations due to the particularity of each sector. The roadmap developed in this study for organizing and evaluating voluntary disclosures is an initial step towards examining voluntary disclosure in automotive companies in developed countries to identify whether there is any relationship between voluntary disclosure of information and organizational performance. Although the results of this study partially confirm the findings of previous researchers, this work achieved the expected results in the proposal of a voluntary information disclosure script for multinational companies in the automotive sector listed in B3.