Information sustainability: information quality analysis of Eletrobras annual report (2018)

• Autor(a) principal: Geraldo, Genilson
• Data de Publicação: 2020
• Outros Autores: Pinto, Marli Dias de Souza, Cornelian Junior, Deunézio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Informação & Informação
• Texto Completo: https://ojs.uel.br/revistas/uel/index.php/informacao/article/view/38807
• topic: Information sustainability; Sustainability report; Sustainability indicators; Informational quality; Sostenibilidad de la información; Informe de sostenibilidad; Indicadores de sostenibilidad; Calidad informativa; Sustentabilidade informacional; Relatório de sustentabilidade; Indicadores de sustentabilidade; Qualidade informacional

Introduction: When it comes to corporate sustainability, the discussion reveals concern about the insertion of this issue in companies. The Brazilian Business Council for Sustainable Development (CEBDS), states that there are some reporting models to support the decisions of companies in this regard, which point out the importance of evaluating efforts and possibilities, and through them, the possible investment. This study presents the international models of sustainability reports and indicators: Global Reporting Initiative (GRI); Global compact; Ethos indicators; IBASE model; and the UN Sustainability Indicators. Objective: In this context, the present study aims to analyze the informational quality of the Eletrobras Sustainability Report (2018), taking as a parameter the international reporting models and sustainability indicators. Methodology: It is characterized as a documentary research, pointing as an exploratory and descriptive research regarding the achievement of its objectives, and also a qualitative study regarding the presentation of results. Results: It is evident that the informational quality of the Eletrobras sustainability report (2018), meets the requirements, guidelines and requirements pointed out in the international models, and perform actions that address the SDGs 7, 8, 9, 13 and 16, specifically, in some goals that make up these goals. Conclusion: It is clear that the company is committed to taking sustainable actions in all its services to society, in a transparent, reliable and efficient manner. However, it is advised to make a simplified and easy-to-read version available for your users to access.