Study of Brazillian GRI sustaianability reports

• Autor(a) principal: Madalena, Joana Duarte
• Data de Publicação: 2016
• Outros Autores: Rover, Suliani, Ferreira, Denize Minatti, Ferreira, Luiz Felipe
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)
• Texto Completo: https://periodicos.ufsm.br/reget/article/view/20021
• topic: Sustainability; Disclosure; Global Reporting Initiative (GRI); Índice de Sustentabilidade Empresarial (ISE); Sustentabilidade; Evidenciação; Global Reporting Initiative (GRI); Índice de Sustentabilidade Empresarial (ISE)

This research aimed to analyze and evaluate compliance of social and environmental information disclosed in sustainability reports in 2013 by Brazilian companies in the G3 A+ application level of the Global Reporting Initiative (GRI) organization. The methods approach was descriptive, utilizing performance indicators collected from the reports. GRI classifies performance indicators in aspects and then further into categories, which were used as score in order to compare results between reports. The firms were selected by utilizing the Índice de Sustentabilidade Empresarial – ISE (Corporate Sustainability Index) from BM&F Bovespa, which served as a filter for good business practices. Results show that, considering G3 A+ model, six out of nine companies disclosed according to what was proposed by GRI. Thus, three out of nine firms did not disclose the indicators suggested by the model. These results, when compared with previous research, shows that there was an improvement in the amount of disclosure contained in sustainability reports.