https://repositorio.pucsp.br/jspui/handle/handle/26175 Tue, 16 Jun 2026 11:13:22 GMT 2026-06-16T11:13:22Z https://repositorio.pucsp.br/jspui/handle/handle/46980 Título: Transição energética e biocombustíveis: avaliação dos impactos financeiros em empresas do setor de combustíveis no Brasil Abstract: The energy transition has caused important changes in the fuel sector, expanding the use of renewable sources and requiring greater transparency about the financial and environmental impacts of companies. In this scenario, this research aimed to analyze whether the profit of major Brazilian fuel companies is related to the commercialization of biofuels and to verify whether there are metrics capable of supporting this analysis. The methodology employed was qualitative and descriptive, based on documentary analysis of the financial and sustainability reports of Petrobras, Cosan, Vibra, and Prio. Economic-financial indicators were evaluated, such as net margin, return on equity, and revenue evolution. Climate information disclosed by companies was also observed, considering the requirements of IFRS S1 and S2, which will come into force in 2026. The results indicate that there is no single pattern among the companies: although all operate with biofuels, the direct relationship between this activity and the increase in profit varies according to each company's strategy and business model. The main contribution of this study is to show how the sector is advancing in the integration between financial performance, sustainable fuels, and climate reporting. The work also provides useful information for investors and sector professionals by highlighting challenges, opportunities, and trends that influence the competitiveness and preparation of companies for new international standards Tipo: Dissertação Thu, 16 Apr 2026 00:00:00 GMT https://repositorio.pucsp.br/jspui/handle/handle/46980 2026-04-16T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46978 Título: Análise comparativa dos relatos integrados no setor bancário do Brasil e Portugal Abstract: This dissertation conducts a comparative analysis of integrated reports published by leading banks in Brazil (Itaú Unibanco, Banco do Brasil, and Bradesco) and Portugal (Millennium bcp, Santander Totta, and Novo Banco) for the 2024 fiscal year. The central objective was to evaluate the adherence level of these institutions to the principles of the International Framework and the new international sustainability standards IFRS S1 and S2. To this end, an analytical model composed of 21 key criteria focusing on Human, Social, and Relationship Capitals, as well as governance and climate metrics, was developed. The methodology adopted a qualitative and exploratory approach, using content and documentary analysis. The results reveal an average Adherence Index of 27.4%, indicating that the banking sector in both countries is still in an early stage of integration. It was observed that Portuguese banks show greater transparency in complaint management, while Brazilian banks stand out in diversity and social investment indicators. It is concluded that there is a significant gap in the disclosure of quantitative KPIs and the formal adoption of IFRS S1/S2 standards, recommending the standardization of metrics to strengthen transparency and international comparability. As a main contribution, the research proposes an Integrated Report Model (Benchmark) that serves as a normative convergence tool, unifying regulatory requirements and solving connectivity and quantitative rigor gaps. The final considerations reinforce the achievement of the objective, acknowledge the sample's limitations, and suggest future investigations into the application of the model in other sectors and the use of Artificial Intelligence for report automation Tipo: Dissertação Mon, 27 Apr 2026 00:00:00 GMT https://repositorio.pucsp.br/jspui/handle/handle/46978 2026-04-27T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46774 Título: O valor do cashback tributário para o cidadão: mensuração empírica e efetividade do princípio da capacidade contributiva Abstract: This work investigates the tax-cashback established by the Brazilian Tax Reform (Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025) as an instrument for operationalising the Principle of Tax-Paying Capacity and for reducing tax regressivity. The main objective of the research is to quantify the value of the cashback for the citizen, especially for low-income households, in order to measure the distributive impact of tax refunds on consumption. Based on the construction of an empirical simulation model, a software artefact entitled Tax-Cashback Calculator was developed in an Excel spreadsheet, which allows estimation of the average refund values of the CBS and the IBS according to income brackets, consumption patterns and categories of goods and services. The instrument enables the user to visualise the annual amount refunded and its influence on disposable income, constituting a tool for civic education. The employed methodology combines normative and quantitative analysis, using legal parameters from law 214/2025, official data from IBGE, Receita Federal and IPEA, as well as simulations with different consumption scenarios. The results demonstrate that the cashback, when efficiently and appropriately operationalised, can represent an increase of up to 6 % in the disposable income of families situated in the lowest income brackets, measurably reducing the effective tax burden on essential goods. The findings confirm that the tax-cashback is a compensatory mechanism capable of giving concrete effect to the principle of paying capacity, promoting greater equity and tax justice. However, its effectiveness depends on structural conditions, such as interoperability of cadastral bases, digital infrastructure and fiscal education policies targeted at the beneficiary population. The paper contributes to the accounting-tax field by proposing an applied methodology for measuring the fiscal benefit to the citizen, demonstrating that empirical analysis instruments can bridge constitutional theory and administrative practice. Moreover, the Tax-Cashback Calculator represents a prototype of a digital public policy, with potential to support fiscal management and the dissemination of tax citizenship Tipo: Dissertação Mon, 23 Mar 2026 00:00:00 GMT https://repositorio.pucsp.br/jspui/handle/handle/46774 2026-03-23T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46659 Título: Os impactos no Índice de Basiléia das instituições financeiras brasileiro do segmento S1, após implementação da Resolução n° 4.966/21 do Conselho Monetário Nacional Abstract: This study aims to analyze the impacts of the implementation of CMN Resolution No. 4,966/21 on the Basel Capital Ratios of Brazilian financial institutions classified in the S1 segment. The research is justified by the systemic importance of these institutions to the stability of the National Financial System and by the need to understand the effects resulting from the convergence of Brazilian accounting standards to international standards established by IFRS 9, particularly regarding the expected credit loss model. The main hypothesis is that the adoption of Resolution No. 4,966/21 leads to changes in the capital indicators of S1 institutions due to increased requirements for credit loss provisions. Methodologically, the study is descriptive and documentary in nature, based on the analysis of financial statements published by S1 financial institutions before and after the mandatory implementation of the regulation in 2025. The results show that, although all institutions remain above the minimum regulatory capital requirements set by the Basel Accords, reductions in capital ratios are observed at varying levels, reflecting differences in risk management strategies and credit portfolio composition. The study concludes that Resolution No. 4,966/21 enhances prudential regulation and accounting transparency, while simultaneously imposing new challenges for capital planning within financial institutions Tipo: Dissertação Tue, 16 Dec 2025 00:00:00 GMT https://repositorio.pucsp.br/jspui/handle/handle/46659 2025-12-16T00:00:00Z