Relato Integrado e Pensamento Integrado: uma proposta de guia aplicável a gestão universitária da UNEAL

Abstract

The objective of this research is to analyze the management practices of financial and non-financial information and institutional communication at UNEAL (State University of Alagoas), in order to support the construction of a management guide aligned with the principles of Integrated Thinking (IT) and to support the future development of an Integrated Report (IR). The methodology adopts a qualitative approach, with an inductive logic, exploratory-descriptive nature, and a single case study strategy, supported by bibliographic research, document analysis, and semi-structured interviews. The main results indicate that UNEAL has installed operational capacity, but with partial integration between financial and non-financial information and gaps in standardization, and that institutional communication occurs through formal instances and agile channels, still without a single institutional mapping of stakeholders and with poorly systematized feedback. The relevance and originality lie in the transposition of Integrated Thinking to the context of a state university, still little explored in the national literature and outside the direct scope of federal regulations. The theoretical and methodological contributions focus on organizing analytical categories aligned with the principles of PI/RI and on structuring an operational model for integrating financial and non-financial information. The management contribution highlights the proposal of an institutional guide defining governance, routines, indicators, and disclosure standards. The social contribution consists of strengthening transparency, accountability, and stakeholder engagement, with potential for adaptation to other public universities.