Análise dos ODS divulgados nos relatórios de sustentabilidade das empresas com alto potencial poluidor, integrantes do setor de Petróleo, Gás e Biocombustível da B3

• Autor(a) principal: Albuquerque de Melo, Lúcia Silva
• Data de Publicação: 2023
• Outros Autores: Nóbrega Barbosa, Maria de Fátima
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: REUNIR: Revista de Administração. Contabilidade e Sustentabilidade
• Texto Completo: https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/1556
• topic: Objetivos de Desenvolvimento Sustentável; Desenvolvimento Sustentável; Relatório de Sustentabilidade

This study aimed to identify and analyze the SDGs disclosed in the sustainability reports of companies with high polluting potential that are part of B3's Oil, Gas and Biofuel sector. The research adopted a qualitative approach, characterizing the study as exploratory, descriptive and documental. Taking the following companies as a sample: Cosan, Petrobrás, Enauta and Ultrapar. Data obtained through sustainability reports or integrated reporting of the organizations surveyed in the period from 2016 to 2021. As an instrument for data collection and analysis of results, the R software, textual data mining of the reports, and Atlas ti version were used. 23 for content analysis. The results of this study highlighted that the most publicized SDGs were 8, 9 and 12, that is, SDGs that are more connected and directed towards the core activities of companies. SDG 13 was also highlighted in the disclosure, in part, due to the urgency of combating climate change and the understanding that fossil fuels are significant sources of carbon emissions into the atmosphere also directs organizations to seek to act in line with the goals of SDG 13 When each report was analyzed in more depth, inconsistencies were identified between the discourse of adherence to the SDGs and the practical and operational definition of the SDGs with goals aligned with the 2030 Agenda