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Tribunal de Contas da União

For the first time, TCU renders its accounts using Integrated Reporting

The objective of this new approach, based on control and management processes, is to disseminate concise, relevant, strategic information that explains how an organization generates value over time
Por Secom TCU

On May 30, the General Secretariat of Administration of the Federal Court of Accounts - Brazil (TCU) submitted the Court's Management Report for 2018 through the e-Contas system. The report was prepared for the first time using Integrated Reporting - in compliance with the obligation to render accounts provided for in article 70 of the Federal Constitution.

Integrated Reporting is a new approach to report preparation, based on control and management processes. Developed by the International Integrated Reporting Council (IIRC), the new report aims to disseminate concise, relevant, strategic information that explains how an organization generates value over time.

This emphasis on value beyond profit brings many benefits, especially to public sector organizations that have a unique history of value creation, as they often strive to achieve innovation while delivering services whose main goal is to achieve positive change in society. This requires the use of intangible capital, such as social, human, and natural resources, which makes it all the more important to communicate clearly to all stakeholders the steps being taken towards such goal.

That is why the concept of various “capitals” - or the interconnected resources that organizations use to create value – is at the heart of Integrated Reporting. This means incorporating into the governance of an organization the understanding financial, operational, human, intellectual, social, relationship, and natural factors work together to ensure its long-term sustainable success.

Thus, Integrated Reporting becomes an essential strategic tool for public sector organizations to demonstrate their lasting relevance to all stakeholders and build confidence in the capacity of public management to create sustained value, which is key to achieving economic and social progress.

The report is concise and comprehensive as it focuses only on information that affects the Court's ability to achieve its objectives and generate public value. You can access it in Portuguese at the following link.

 To access the TCU 2018 Management Report in Portuguese, click here.





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