COMPARATIVE ANALYSIS OF SUSTAINABILITY REPORTS OF BRAZILIAN, SPANISH, PORTUGUESE AND ANDORRA COMPANIES

• Autor(a) principal: Carreira, Francisco Alegria
• Data de Publicação: 2012
• Outros Autores: Palma, Cristina Morais da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2729
• topic: Sustainability. Social responsibility. Sustainability reporting.; Sostenibilidad. Responsabilidad social. Informes de sostenibilidad.; Sustentabilidade; Responsabilidade Social e Relato

The concept of Sustainability has had an increasing projection in society. The organizations have sought to integrate socially responsible attitudes and behaviours and report the impact that they have at the internal and external levels, on the economic, environmental and social aspects. Organizations, given the expectations of stakeholders, define management strategies based on sustainability, and contribute to increased sustainability reporting which are annually published concurrently with the annual reports and annual accounts. In this sense, the goal is to highlight the role of sustainability for society as a whole and a long-term vision, identify several contributors, notably, the EU and GRI, and to identify the reporting practice adopted by a sample of companies over a period of eight years. Faced with this new global social concern, it was tried to gauge to what extent a set of Brazilian, Spanish, Portuguese and Andorra, which constitute the sample, listed or not on the stock market, in the industries of energy, energy utilities and finances in the period from 2000 to 2008, proceed the sustainability report so as to meet stakeholder needs. It is concluded that there is a growing dissemination of sustainability report in the companies of the sample, which is to be certified by a third party, regardless of whether they are listed or not and integrate or not the benchmarks of the stock market.