Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining company
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , |
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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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 |
_version_ |
1798943213854130176 |