Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining company

Detalhes bibliográficos
Autor(a) principal: Brito, Ana Carolina Ferreira de Melo
Data de Publicação: 2022
Outros Autores: Dias, Sylmara Lopes Francelino Gonçalves, Zaro, Elise Soerger
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Cadernos EBAPE.BR
Texto Completo: https://periodicos.fgv.br/cadernosebape/article/view/85535
Resumo: This case study analyzes the corporate socioenvironmental report (CSR) of a Brazilian company to identify potential vulnerabilities of the practice of greenwashing. Based on consultation of the relevant literature obtained from the databases of the CAPES Periodical Portal, SPELL, and Google Scholar, it was possible to identify the assumptions for the occurrence of greenwashing, arranged in categories for analysis. The study is qualitative and exploratory in nature, employing reflexive thematic analysis of the company’s disclosures and the information obtained from newspapers in light of the pertinent legislation. The results partially confirmed the hypotheses in the sense that it is possible for greenwashing to occur related to the CSR. The results also indicated that the process of independent verification of the reports has a limited effect to counteract this potential practice. The singularity of this study is the interdisciplinary approach and analysis of publicly available information about a determined period compared to the content of the CSR. The triangulation of the information can contribute to a better understanding of the CSR and foster reflection on the role of corporate environmental communication and the need for better reporting of non-financial information.
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spelling Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining companyInforme social y ambiental corporativo y greenwashing: análisis de una empresa minera brasileñaRelatório corporativo socioambiental e greenwashing: análise de uma empresa mineradora brasileiraEnvironmentSocioenvironmental aspectsEnvironmental policiesCorporate sustainability reportSustainabilityMeio ambienteAspectos socioambientaisPolíticas ambientaisRelatório corporativo socioambientalSustentabilidadeMedio ambienteAspectos socioambientalesPolíticas ambientalesInforme corporativo socioambientalSostenibilidadThis case study analyzes the corporate socioenvironmental report (CSR) of a Brazilian company to identify potential vulnerabilities of the practice of greenwashing. Based on consultation of the relevant literature obtained from the databases of the CAPES Periodical Portal, SPELL, and Google Scholar, it was possible to identify the assumptions for the occurrence of greenwashing, arranged in categories for analysis. The study is qualitative and exploratory in nature, employing reflexive thematic analysis of the company’s disclosures and the information obtained from newspapers in light of the pertinent legislation. The results partially confirmed the hypotheses in the sense that it is possible for greenwashing to occur related to the CSR. The results also indicated that the process of independent verification of the reports has a limited effect to counteract this potential practice. The singularity of this study is the interdisciplinary approach and analysis of publicly available information about a determined period compared to the content of the CSR. The triangulation of the information can contribute to a better understanding of the CSR and foster reflection on the role of corporate environmental communication and the need for better reporting of non-financial information.El presente estudio de caso se propone analizar el informe corporativo socioambiental (RCS, por sus siglas en portugués) de una empresa brasileña para identificar sus potenciales vulnerabilidades al greenwashing. A partir del mapeo de literatura en las bases de datos de los portales de publicaciones científicas CAPES, SPELL y Google Scholar, fue posible identificar los presupuestos para la ocurrencia del greenwashing, reunidos en categorías de análisis. A través de un enfoque cualitativo, de carácter exploratorio, se utilizó el análisis temático reflexivo para confrontar las divulgaciones de la empresa, la información publicada en periódicos y la legislación pertinente. En conclusión, las proposiciones del estudio fueron parcialmente confirmadas, en el sentido de que es posible que el greenwashing ocurra a través del RCS. También se concluyó que el proceso de verificación independiente de los informes tiene un papel limitado para contener esta potencial práctica. La singularidad de este estudio deviene de su enfoque interdisciplinario y de la disponibilidad de información pública sobre determinado período de la empresa, analizada comparativamente con el contenido del RCS. Se espera que la triangulación de estas perspectivas de análisis contribuya a una mejor comprensión del RCS y fomente la reflexión sobre el papel de la comunicación ambiental empresarial y la necesaria mejora de la información contable no financiera.O presente estudo de caso propõe-se a analisar o relatório corporativo socioambiental (RCS) de uma empresa brasileira com o objetivo de identificar suas potenciais vulnerabilidades ao greenwashing. Com o mapeamento de literatura nas bases de dados do Portal de Periódicos CAPES, Spell e Google Scholar, foi possível identificar os pressupostos, que foram reunidos em categorias de análise, para ocorrência do greenwashing. Mediante abordagem qualitativa, de cunho exploratório, utilizou-se a análise temática reflexiva para confrontar as divulgações da empresa, as informações veiculadas em jornais e a legislação pertinente. Em conclusão, o caso analisado oferece evidências de que é possível que o greenwashing ocorra por meio do RCS. Também se concluiu que o processo de verificação independente dos relatórios tem uma atuação limitada na contenção dessa prática potencial. A singularidade deste estudo decorre da abordagem interdisciplinar e da disponibilidade de informações públicas sobre determinado período da empresa, analisadas em comparação com o conteúdo do RCS. Espera-se que a triangulação dessas perspectivas contribua para um melhor conhecimento sobre variedades de greenwashing presentes no RCS e fomente a reflexão sobre o papel da comunicação ambiental empresarial e o necessário aprimoramento das informações contábeis não financeiras.Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas2022-04-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/cadernosebape/article/view/8553510.1590/1679-395120210057Cadernos EBAPE.BR; Vol. 20 No. 2 (2022); 234-246Cadernos EBAPE.BR; Vol. 20 Núm. 2 (2022); 234-246Cadernos EBAPE.BR; v. 20 n. 2 (2022); 234-2461679-3951reponame:Cadernos EBAPE.BRinstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/cadernosebape/article/view/85535/80718https://periodicos.fgv.br/cadernosebape/article/view/85535/80719Brito, Ana Carolina Ferreira de MeloDias, Sylmara Lopes Francelino GonçalvesZaro, Elise Soergerinfo:eu-repo/semantics/openAccess2022-04-26T22:50:52Zoai:ojs.periodicos.fgv.br:article/85535Revistahttps://periodicos.fgv.br/cadernosebapehttps://periodicos.fgv.br/cadernosebape/oaicadernosebape@fgv.br||cadernosebape@fgv.br1679-39511679-3951opendoar:2024-05-13T10:00:26.636594Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)true
dc.title.none.fl_str_mv Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining company
Informe social y ambiental corporativo y greenwashing: análisis de una empresa minera brasileña
Relatório corporativo socioambiental e greenwashing: análise de uma empresa mineradora brasileira
title Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining company
spellingShingle Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining company
Brito, Ana Carolina Ferreira de Melo
Environment
Socioenvironmental aspects
Environmental policies
Corporate sustainability report
Sustainability
Meio ambiente
Aspectos socioambientais
Políticas ambientais
Relatório corporativo socioambiental
Sustentabilidade
Medio ambiente
Aspectos socioambientales
Políticas ambientales
Informe corporativo socioambiental
Sostenibilidad
title_short Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining company
title_full Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining company
title_fullStr Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining company
title_full_unstemmed Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining company
title_sort Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining company
author Brito, Ana Carolina Ferreira de Melo
author_facet Brito, Ana Carolina Ferreira de Melo
Dias, Sylmara Lopes Francelino Gonçalves
Zaro, Elise Soerger
author_role author
author2 Dias, Sylmara Lopes Francelino Gonçalves
Zaro, Elise Soerger
author2_role author
author
dc.contributor.author.fl_str_mv Brito, Ana Carolina Ferreira de Melo
Dias, Sylmara Lopes Francelino Gonçalves
Zaro, Elise Soerger
dc.subject.por.fl_str_mv Environment
Socioenvironmental aspects
Environmental policies
Corporate sustainability report
Sustainability
Meio ambiente
Aspectos socioambientais
Políticas ambientais
Relatório corporativo socioambiental
Sustentabilidade
Medio ambiente
Aspectos socioambientales
Políticas ambientales
Informe corporativo socioambiental
Sostenibilidad
topic Environment
Socioenvironmental aspects
Environmental policies
Corporate sustainability report
Sustainability
Meio ambiente
Aspectos socioambientais
Políticas ambientais
Relatório corporativo socioambiental
Sustentabilidade
Medio ambiente
Aspectos socioambientales
Políticas ambientales
Informe corporativo socioambiental
Sostenibilidad
description This case study analyzes the corporate socioenvironmental report (CSR) of a Brazilian company to identify potential vulnerabilities of the practice of greenwashing. Based on consultation of the relevant literature obtained from the databases of the CAPES Periodical Portal, SPELL, and Google Scholar, it was possible to identify the assumptions for the occurrence of greenwashing, arranged in categories for analysis. The study is qualitative and exploratory in nature, employing reflexive thematic analysis of the company’s disclosures and the information obtained from newspapers in light of the pertinent legislation. The results partially confirmed the hypotheses in the sense that it is possible for greenwashing to occur related to the CSR. The results also indicated that the process of independent verification of the reports has a limited effect to counteract this potential practice. The singularity of this study is the interdisciplinary approach and analysis of publicly available information about a determined period compared to the content of the CSR. The triangulation of the information can contribute to a better understanding of the CSR and foster reflection on the role of corporate environmental communication and the need for better reporting of non-financial information.
publishDate 2022
dc.date.none.fl_str_mv 2022-04-26
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/85535
10.1590/1679-395120210057
url https://periodicos.fgv.br/cadernosebape/article/view/85535
identifier_str_mv 10.1590/1679-395120210057
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/85535/80718
https://periodicos.fgv.br/cadernosebape/article/view/85535/80719
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
dc.source.none.fl_str_mv Cadernos EBAPE.BR; Vol. 20 No. 2 (2022); 234-246
Cadernos EBAPE.BR; Vol. 20 Núm. 2 (2022); 234-246
Cadernos EBAPE.BR; v. 20 n. 2 (2022); 234-246
1679-3951
reponame:Cadernos EBAPE.BR
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Cadernos EBAPE.BR
collection Cadernos EBAPE.BR
repository.name.fl_str_mv Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv cadernosebape@fgv.br||cadernosebape@fgv.br
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