SUSTAINABILITY REPORTING´S CONSTRAINTS TO COST-BENEFIT ANALYSIS FOR SOCIAL AND ENVIRONMENTAL ACTIONS

Detalhes bibliográficos
Autor(a) principal: Araujo, Aneide Oliveira
Data de Publicação: 2015
Outros Autores: Ramos, Maria da Conceição Pereira
Tipo de documento: Artigo
Idioma: por
Título da fonte: Contextus (Fortaleza. Online)
Texto Completo: http://periodicos.ufc.br/contextus/article/view/585
Resumo: This paper examines the contribution of sustainability reports to analyze the costs and benefits of sustainable enterprises’ actions. Therefore, there was a content analysis of Vale do Rio Doce S.A. and Portugal Telecom S.A. Sustainability Reports in 2011 and 2012, respectively. The study shows that both reports clearly demonstrate the commitment and involvement of these companies with social responsibility corporate, compliance with the instructions of the report by the Global Reporting Initiative (GRI), but do not offer subsidies to a cost-benefit analysis of environmentally and socially sustainable actions. Despite the development initiatives grounded in sustainability (economic, social and environmental), this fact draws attention to the efforts in developing business practices in education, communication and economic accounts, social and environmental toward the improvement of sustainability management instruments and effective implementation of corporate social responsibility.
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spelling SUSTAINABILITY REPORTING´S CONSTRAINTS TO COST-BENEFIT ANALYSIS FOR SOCIAL AND ENVIRONMENTAL ACTIONSLIMITACIONES DE LOS INFORMES DE SOSTENIBILIDAD ANÁLISIS DE COSTO-BENEFICIO DE ACCIÓN SOCIAL Y AMBIENTALLIMITAÇÕES DOS RELATÓRIOS DE SUSTENTABILIDADE PARA ANÁLISES CUSTO-BENEFÍCIO DE AÇÕES SOCIAIS E AMBIENTAISSocial. Environmental. Economic. Sustainability. Cost-benefit analysisSostenibilidad. Social. Ambiental. Económica. Análisis Costo-beneficio.Sustentabilidade. Social. Ambiental. Econômica. Análise Custo-Benefício.This paper examines the contribution of sustainability reports to analyze the costs and benefits of sustainable enterprises’ actions. Therefore, there was a content analysis of Vale do Rio Doce S.A. and Portugal Telecom S.A. Sustainability Reports in 2011 and 2012, respectively. The study shows that both reports clearly demonstrate the commitment and involvement of these companies with social responsibility corporate, compliance with the instructions of the report by the Global Reporting Initiative (GRI), but do not offer subsidies to a cost-benefit analysis of environmentally and socially sustainable actions. Despite the development initiatives grounded in sustainability (economic, social and environmental), this fact draws attention to the efforts in developing business practices in education, communication and economic accounts, social and environmental toward the improvement of sustainability management instruments and effective implementation of corporate social responsibility.Este articulo examina la contribución de los informes de sostenibilidad para analizar los costos y beneficios de las acciones de empresas sostenibles. Por lo tanto, hubo un análisis de contenido de los informes de sostenibilidad en 2011 y 2012, respectivamente, de la empresa Vale do Rio Doce SA y Portugal Telecom SA El estudio muestra que los dos informes demuestran claramente el compromiso y la participación de estas empresas con la responsabilidad social de las empresas, el cumplimiento de las instrucciones para la redacción del informe de la Global Reporting Initiative (GRI), pero no ofrecen subsidios a un análisis de costo-beneficio de las acciones medioambientales y socialmente sostenible. A pesar de las iniciativas hacia un desarrollo guiado en la sostenibilidad (económica, social y ambiental), esta realidad apunta a los esfuerzos para desarrollar las prácticas empresariales en materia de educación, la comunicación y la contabilidad económica, social y ambiental para la mejora de la instrumentos de gestión de la sostenibilidad y la aplicación efectiva de la responsabilidad social corporativa.Este trabalho examina a contribuição dos relatórios de sustentabilidade para a análise de custos e benefícios das ações das empresas sustentáveis. Para tanto, analisou-se o conteúdo dos Relatórios de Sustentabilidade 2011 e 2012, respectivamente, das empresas Vale do Rio Doce S.A e Portugal Telecom S.A. O estudo evidencia que ambos os relatórios demonstram o compromisso e o envolvimento dessas empresas com a responsabilidade social corporativa, a observância das instruções de elaboração do relatório pela Global Reporting Initiative (GRI), mas não oferecem subsídios a uma análise custo-benefício das ações ambientais e sociais. Apesar das iniciativas em prol de um desenvolvimento pautado na sustentabilidade (econômica, social e ambiental), essa realidade chama a atenção para os esforços a desenvolver nas práticas empresariais em termos de educação, comunicação e contabilidade econômica, social e ambiental, para a melhoria dos instrumentos de gestão da sustentabilidade e a aplicação efetiva da responsabilidade social corporativa.FEAAC/UFC2015-02-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPesquisa documentalapplication/pdfhttp://periodicos.ufc.br/contextus/article/view/58510.19094/contextus.v13i1.585Contextus - Contemporary Journal of Economics and Management; Vol 13 No 1: jan/apr 2015; 132 - 155Contextus – Revista Contemporánea de Economía y Gestión; Vol. 13 Núm. 1: ene/abr 2015; 132 - 155Contextus – Revista Contemporânea de Economia e Gestão; v. 13 n. 1: jan/abr 2015; 132 - 1552178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/contextus/article/view/585/72519Copyright (c) 2015 Revista: apenas para a 1a. publicaçãohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessAraujo, Aneide OliveiraRamos, Maria da Conceição Pereira2021-11-22T12:11:28Zoai:periodicos.ufc:article/32232Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2021-11-22T12:11:28Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false
dc.title.none.fl_str_mv SUSTAINABILITY REPORTING´S CONSTRAINTS TO COST-BENEFIT ANALYSIS FOR SOCIAL AND ENVIRONMENTAL ACTIONS
LIMITACIONES DE LOS INFORMES DE SOSTENIBILIDAD ANÁLISIS DE COSTO-BENEFICIO DE ACCIÓN SOCIAL Y AMBIENTAL
LIMITAÇÕES DOS RELATÓRIOS DE SUSTENTABILIDADE PARA ANÁLISES CUSTO-BENEFÍCIO DE AÇÕES SOCIAIS E AMBIENTAIS
title SUSTAINABILITY REPORTING´S CONSTRAINTS TO COST-BENEFIT ANALYSIS FOR SOCIAL AND ENVIRONMENTAL ACTIONS
spellingShingle SUSTAINABILITY REPORTING´S CONSTRAINTS TO COST-BENEFIT ANALYSIS FOR SOCIAL AND ENVIRONMENTAL ACTIONS
Araujo, Aneide Oliveira
Social. Environmental. Economic. Sustainability. Cost-benefit analysis
Sostenibilidad. Social. Ambiental. Económica. Análisis Costo-beneficio.
Sustentabilidade. Social. Ambiental. Econômica. Análise Custo-Benefício.
title_short SUSTAINABILITY REPORTING´S CONSTRAINTS TO COST-BENEFIT ANALYSIS FOR SOCIAL AND ENVIRONMENTAL ACTIONS
title_full SUSTAINABILITY REPORTING´S CONSTRAINTS TO COST-BENEFIT ANALYSIS FOR SOCIAL AND ENVIRONMENTAL ACTIONS
title_fullStr SUSTAINABILITY REPORTING´S CONSTRAINTS TO COST-BENEFIT ANALYSIS FOR SOCIAL AND ENVIRONMENTAL ACTIONS
title_full_unstemmed SUSTAINABILITY REPORTING´S CONSTRAINTS TO COST-BENEFIT ANALYSIS FOR SOCIAL AND ENVIRONMENTAL ACTIONS
title_sort SUSTAINABILITY REPORTING´S CONSTRAINTS TO COST-BENEFIT ANALYSIS FOR SOCIAL AND ENVIRONMENTAL ACTIONS
author Araujo, Aneide Oliveira
author_facet Araujo, Aneide Oliveira
Ramos, Maria da Conceição Pereira
author_role author
author2 Ramos, Maria da Conceição Pereira
author2_role author
dc.contributor.author.fl_str_mv Araujo, Aneide Oliveira
Ramos, Maria da Conceição Pereira
dc.subject.por.fl_str_mv Social. Environmental. Economic. Sustainability. Cost-benefit analysis
Sostenibilidad. Social. Ambiental. Económica. Análisis Costo-beneficio.
Sustentabilidade. Social. Ambiental. Econômica. Análise Custo-Benefício.
topic Social. Environmental. Economic. Sustainability. Cost-benefit analysis
Sostenibilidad. Social. Ambiental. Económica. Análisis Costo-beneficio.
Sustentabilidade. Social. Ambiental. Econômica. Análise Custo-Benefício.
description This paper examines the contribution of sustainability reports to analyze the costs and benefits of sustainable enterprises’ actions. Therefore, there was a content analysis of Vale do Rio Doce S.A. and Portugal Telecom S.A. Sustainability Reports in 2011 and 2012, respectively. The study shows that both reports clearly demonstrate the commitment and involvement of these companies with social responsibility corporate, compliance with the instructions of the report by the Global Reporting Initiative (GRI), but do not offer subsidies to a cost-benefit analysis of environmentally and socially sustainable actions. Despite the development initiatives grounded in sustainability (economic, social and environmental), this fact draws attention to the efforts in developing business practices in education, communication and economic accounts, social and environmental toward the improvement of sustainability management instruments and effective implementation of corporate social responsibility.
publishDate 2015
dc.date.none.fl_str_mv 2015-02-02
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Pesquisa documental
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://periodicos.ufc.br/contextus/article/view/585
10.19094/contextus.v13i1.585
url http://periodicos.ufc.br/contextus/article/view/585
identifier_str_mv 10.19094/contextus.v13i1.585
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://periodicos.ufc.br/contextus/article/view/585/72519
dc.rights.driver.fl_str_mv Copyright (c) 2015 Revista: apenas para a 1a. publicação
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Revista: apenas para a 1a. publicação
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv FEAAC/UFC
publisher.none.fl_str_mv FEAAC/UFC
dc.source.none.fl_str_mv Contextus - Contemporary Journal of Economics and Management; Vol 13 No 1: jan/apr 2015; 132 - 155
Contextus – Revista Contemporánea de Economía y Gestión; Vol. 13 Núm. 1: ene/abr 2015; 132 - 155
Contextus – Revista Contemporânea de Economia e Gestão; v. 13 n. 1: jan/abr 2015; 132 - 155
2178-9258
1678-2089
reponame:Contextus (Fortaleza. Online)
instname:Universidade Federal do Ceará (UFC)
instacron:UFC
instname_str Universidade Federal do Ceará (UFC)
instacron_str UFC
institution UFC
reponame_str Contextus (Fortaleza. Online)
collection Contextus (Fortaleza. Online)
repository.name.fl_str_mv Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)
repository.mail.fl_str_mv revistacontextus@ufc.br
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