Regional implementation meeting on access rights and sustainable development in the Caribbean. Workshop on enhancing access to information on climate change, natural disasters and coastal vulnerability: leaving no one behind

This document summarizes the regional implementation meeting on access rights and sustainable development in the Caribbean and the workshop on enhancing access to information on climate change, natural disasters and coastal vulnerability: leaving no one behind held in Rodney’s Bay, Saint Lucia, from 24 to 26 August 2015.

Workshop on public participation in international negotiations on environmental matters: Panel on environmental justice and access rights for sustainable development in Latin America and the Caribbean

This publication was prepared with financial support from the United Nations Development Account and the project “Addressing critical socio-environmental challenges in Latin America and the Caribbean ”

A utilização do Resource Description and Access (RDA) na criação de registros de autoridade para pessoas, famílias e entidades coletivas

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.