Análise de práticas de governança corporativa e de sustentabilidade em empresas que utilizam relatório Global Report Initiative (GRI): estudo de caso no setor de energia

• Autor(a) principal: Veiga, Vera Lucia Franco
• Data de Publicação: 2015
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal Fluminense (RIUFF)
• Texto Completo: https://app.uff.br/riuff/handle/1/20792
• topic: Governança Corporativa; Sustentabilidade. Empresas de energia. Estratégias; Riscos; Relatório de sustentabilidade GRI; Corporate governance; Sustainability; Energy companies; Strategies; Risks; Sustainability Report GRI; CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO

The present study investigates how corporate governance and sustainability are practiced at strategic levels, and also investigates issues relating to the treatment of the risk in companies in the energy sector in Brazil, using the reporting model - Sustainability Report GRI. The choice of segment was motivated by the complexity involved in this kind of business, their role in corporate governance and environmental, social and economic issues. The parameters set for the issues of corporate governance are based on recommendations by the following entities, which comprise the literature review on the topic: OECD, IBGC, CVM, BM & FBOVESPA, and the provisions of the Sarbanes-Oxley Act. The parameters set for the sustainability practices are based on recommendations of IBGC. This research constitutes a case study with questionnaires to companies in the segment, formulated with principles contained in the following documents: OECD Principles of Corporate Governance; Code of Best Practice of Corporate Governance IBGC; CVM Recommendations on Corporate Governance; Special Segments listing BM& FBOVESPA - the relationship between cost and benefit; Sox Act - Section 404, and the Sustainability Guide for Business IBGC. Evidence cleared with the results of the questionnaire responses of corporate governance and sustainability suggest some practical limitation on strategic levels by companies surveyed, extended to issues relating to the treatment of risk. The study also shows that, although companies have already made substantial progress on these issues and adopt vision, mission and values that encompass sustainability, coupled with the adoption of corporate governance practices, are necessary actions to improve the management, with the including practices relating to issues - sustainability and corporate governance - in the strategic planning