INCONSISTENCIES IN SUSTAINABILITY REPORTS – THE CASE SUZANO

Detalhes bibliográficos
Autor(a) principal: Porte, Marcelo
Data de Publicação: 2013
Outros Autores: Sampaio, Eliane, Godilho, Vera, Azevedo, Graça
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://tmstudies.net/index.php/ectms/article/view/487
Resumo: This paper aims to highlight the inconsistencies of the Sustainability Report Suzano in 2009 and 2010. From an analysis of documents about the 30 environmental indicators contained in the report, a comparison is made of this information to model the Global Reporting Initiative (GRI), showing the degree of commitment and truthfulness in regard to environmental indicators adopted by the company. We have detected that there are differences in level of service indicators reported by the company, and are noticeable errors involving the values that quantified the materials used in production without any notification that it was evident to clarify the reason for the differences observed, implying that their reports do not have a degree of reliability desired. Similar studies are needed to ascertain whether the fact discovered through this research is a common practice involving the Sustainability Reports point or situation.
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spelling INCONSISTENCIES IN SUSTAINABILITY REPORTS – THE CASE SUZANOINCONSISTÊNCIAS EM RELATÓRIOS DE SUSTENTABILIDADE – O CASO SUZANOEnvironmental AccountingGlobal Reporting Initiative (GRI)Sustainable DevelopmentCorporate Social ResponsibilityIndustry.This paper aims to highlight the inconsistencies of the Sustainability Report Suzano in 2009 and 2010. From an analysis of documents about the 30 environmental indicators contained in the report, a comparison is made of this information to model the Global Reporting Initiative (GRI), showing the degree of commitment and truthfulness in regard to environmental indicators adopted by the company. We have detected that there are differences in level of service indicators reported by the company, and are noticeable errors involving the values that quantified the materials used in production without any notification that it was evident to clarify the reason for the differences observed, implying that their reports do not have a degree of reliability desired. Similar studies are needed to ascertain whether the fact discovered through this research is a common practice involving the Sustainability Reports point or situation.Neste trabalho objetiva-se evidenciar as inconsistências do Relatório de Sustentabilidade da Suzano Papel e Celulose no ano de 2009 e 2010. Partindo de uma análise documental a respeito dos 30 indicadores ambientais constantes em relatório, é realizado um comparativo dessas informações ao modelo Global Reporting Initiative (GRI), evidenciando o grau de comprometimento e veracidade no tocante aos indicadores ambientais adotados pela empresa. Foi detectado que há divergências no nível de atendimento dos indicadores declarado pela empresa, além de serem perceptíveis os erros envolvendo os valores que quantificavam os materiais utilizados na produção sem que fosse evidenciada qualquer notificação que esclarecesse o motivo das diferenças apresentadas, dando a entender que seus relatórios não possuem um grau de confiabilidade desejável. Estudos similares são necessários para averiguar se o fato descoberto através desta pesquisa é uma prática comum envolvendo os Relatórios de Sustentabilidade ou uma situação pontual.University of Algarve2013-04-12info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfapplication/pdfhttps://tmstudies.net/index.php/ectms/article/view/487Revista Encontros Científicos - Tourism & Management Studies; Book - PROCEEDINGS TMS ALGARVE 2012: Human Resources, Business Ethics & Governance; 643-656Tourism & Management Studies; Book - PROCEEDINGS TMS ALGARVE 2012: Human Resources, Business Ethics & Governance; 643-656Tourism & Management Studies; Book - PROCEEDINGS TMS ALGARVE 2012: Human Resources, Business Ethics & Governance; 643-656Revista Encontros Científicos - Tourism & Management Studies; Book - PROCEEDINGS TMS ALGARVE 2012: Human Resources, Business Ethics & Governance; 643-6562182-8466reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporenghttps://tmstudies.net/index.php/ectms/article/view/487https://tmstudies.net/index.php/ectms/article/view/487/730https://tmstudies.net/index.php/ectms/article/view/487/792Copyright (c) 2016 Tourism & Management Studiesinfo:eu-repo/semantics/openAccessPorte, MarceloSampaio, ElianeGodilho, VeraAzevedo, Graça2023-12-27T10:25:19Zoai:ojs.pkp.sfu.ca:article/487Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T00:56:17.701278Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv INCONSISTENCIES IN SUSTAINABILITY REPORTS – THE CASE SUZANO
INCONSISTÊNCIAS EM RELATÓRIOS DE SUSTENTABILIDADE – O CASO SUZANO
title INCONSISTENCIES IN SUSTAINABILITY REPORTS – THE CASE SUZANO
spellingShingle INCONSISTENCIES IN SUSTAINABILITY REPORTS – THE CASE SUZANO
Porte, Marcelo
Environmental Accounting
Global Reporting Initiative (GRI)
Sustainable Development
Corporate Social Responsibility
Industry.
title_short INCONSISTENCIES IN SUSTAINABILITY REPORTS – THE CASE SUZANO
title_full INCONSISTENCIES IN SUSTAINABILITY REPORTS – THE CASE SUZANO
title_fullStr INCONSISTENCIES IN SUSTAINABILITY REPORTS – THE CASE SUZANO
title_full_unstemmed INCONSISTENCIES IN SUSTAINABILITY REPORTS – THE CASE SUZANO
title_sort INCONSISTENCIES IN SUSTAINABILITY REPORTS – THE CASE SUZANO
author Porte, Marcelo
author_facet Porte, Marcelo
Sampaio, Eliane
Godilho, Vera
Azevedo, Graça
author_role author
author2 Sampaio, Eliane
Godilho, Vera
Azevedo, Graça
author2_role author
author
author
dc.contributor.author.fl_str_mv Porte, Marcelo
Sampaio, Eliane
Godilho, Vera
Azevedo, Graça
dc.subject.por.fl_str_mv Environmental Accounting
Global Reporting Initiative (GRI)
Sustainable Development
Corporate Social Responsibility
Industry.
topic Environmental Accounting
Global Reporting Initiative (GRI)
Sustainable Development
Corporate Social Responsibility
Industry.
description This paper aims to highlight the inconsistencies of the Sustainability Report Suzano in 2009 and 2010. From an analysis of documents about the 30 environmental indicators contained in the report, a comparison is made of this information to model the Global Reporting Initiative (GRI), showing the degree of commitment and truthfulness in regard to environmental indicators adopted by the company. We have detected that there are differences in level of service indicators reported by the company, and are noticeable errors involving the values that quantified the materials used in production without any notification that it was evident to clarify the reason for the differences observed, implying that their reports do not have a degree of reliability desired. Similar studies are needed to ascertain whether the fact discovered through this research is a common practice involving the Sustainability Reports point or situation.
publishDate 2013
dc.date.none.fl_str_mv 2013-04-12
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://tmstudies.net/index.php/ectms/article/view/487
url https://tmstudies.net/index.php/ectms/article/view/487
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://tmstudies.net/index.php/ectms/article/view/487
https://tmstudies.net/index.php/ectms/article/view/487/730
https://tmstudies.net/index.php/ectms/article/view/487/792
dc.rights.driver.fl_str_mv Copyright (c) 2016 Tourism & Management Studies
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Tourism & Management Studies
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv University of Algarve
publisher.none.fl_str_mv University of Algarve
dc.source.none.fl_str_mv Revista Encontros Científicos - Tourism & Management Studies; Book - PROCEEDINGS TMS ALGARVE 2012: Human Resources, Business Ethics & Governance; 643-656
Tourism & Management Studies; Book - PROCEEDINGS TMS ALGARVE 2012: Human Resources, Business Ethics & Governance; 643-656
Tourism & Management Studies; Book - PROCEEDINGS TMS ALGARVE 2012: Human Resources, Business Ethics & Governance; 643-656
Revista Encontros Científicos - Tourism & Management Studies; Book - PROCEEDINGS TMS ALGARVE 2012: Human Resources, Business Ethics & Governance; 643-656
2182-8466
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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