Almeida, Wilson de Jesus Beserra de2024-03-122024-03-122021FERNANDES, Sammy Davison de Sá. Evidenciação de riscos: Sammy Davison de Sá Fernandes ; orientador Wilson de Jesus Beserra de Almeida. Goiânia (GO), 2021. 47 f. Dissertação (Mestrado Profissional em Administração) - Centro Universitário Alves Farias, 2021.http://repositorio.unialfa.com.br/handle/123456789/94Risk is the effect of uncertainty on objectives, that is, a deviation from expectations, can be positive or negative or both, and can address, create or result in opportunities and threats (Brazilian Association of Technical Standards, 2018). The way in which risk is understood, described and disclosed strongly influences how risk will be analyzed, and there may be implications for management and decision-making (Aven, 2016). This research aimed to understand the risks shown in the Reference Forms of publicly-held sanitation companies listed on B3 and, as a complementary objective, to identify the most cited terms in each identified risk. The research is characterized as descriptive, carried out through document analysis. The sample comprises a total of 56 Reference Forms from 8 publicly traded Brazilian sanitation companies listed on B3, between 2010 and 2019. Of the 12 types of risks analyzed, the results show that the most evident risks are financial and legal risks, and the least evident risks were fiscal and image risks. The main theoretical contribution is the finding of the most and least evidenced risks by sanitation companies and the most mentioned terms in each of the analyzed risks.ptEvidenciação de riscosEmpresas de SaneamentoFormulário de referência