Análise das informações ambientais evidenciadas nos Relatórios de Sustentabilidade sob o enfoque da Global Reporting Initiative (GRI)

• Autor(a) principal: Silva, Lygia Nathália Pereira da
• Data de Publicação: 2016
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/8190
• topic: Environmental Accounting; Sustainability Reports; GRI Guidelines; Contabilidade Ambiental; Relatórios de Sustentabilidade; Diretrizes GRI; Contabilidade Aspectos ambientais; Indicadores ambientais; Responsabilidade social; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This dissertation aims to analyze the environmental information that is evidenced in the annual reports of the companies participating in the Índice de Sustentabilidade Empresarial s portfolio (ISE) BM&FBovespa classified in transportation, wood and paper and chemical, from 2014. The content analysis sustainability reports published by the six companies surveyed had the purpose of verifying whether the environmental information are evidenced in accordance with the sustainability reporting guidelines of the Global Reporting Initiative (GRI). The motivation of the study comes from the recognition of the importance of disclosure of environmental information in order to be accountable to all stakeholders, targeting both the correct analysis of environmental management by companies like to attract new investors. This research is classified as exploratory and descriptive. This is a documentary study on the data collection procedures using the content analysis technique with qualitative approach in its analysis. The result of the study found that despite the companies consider the GRI guidelines for developing their sustainability statements, there are topics in their sustainability reports that need improvement.