Tax Benefits and Corporate Governance - How a prominent company in ESG in Brazil demonstrates and recognizes incentives: an analysis of Natura S.A
The disclosure and recognition of tax benefits is a process dependent on standard norms and procedures, governed by CPC 07 and tax legislation. All companies that disclose financial information must adhere to the established rules, and among them, we have chosen Natura S.A. for analysis. Natura, bei...
| Autores: | , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Brasil |
| Recursos: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositorio: | Redeca |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/62165 |
| Acesso em linha: | https://revistas.pucsp.br/index.php/redeca/article/view/62165 |
| Access Level: | acceso abierto |
| Palavra-chave: | Governança corporativa benefícios fiscais evidenciação notas explicativas Corporate governance tax benefits disclosure explanatory notes |
| Resumo: | The disclosure and recognition of tax benefits is a process dependent on standard norms and procedures, governed by CPC 07 and tax legislation. All companies that disclose financial information must adhere to the established rules, and among them, we have chosen Natura S.A. for analysis. Natura, being a company highly ranked in Environmental, Social, and Governance (ESG) indexes, potentially generates higher expectations regarding the disclosure and referencing of incentives, and therefore, it is the subject of the conducted content analysis after constructing a literature review to provide contextual understanding for the study. In the analysis, both the frequency and mention of tax benefits were studied, considering the context in which they are mentioned, and the Nvivo® software was chosen as the tool. It was possible to identify patterns in the disclosure of incentives, as well as observe alignment of information presentation with the established norms in the Brazilian context. |
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