Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)

Detalhes bibliográficos
Autor(a) principal: Três, Pamela
Data de Publicação: 2023
Outros Autores: Domenico, Daniela Di, Três, Naline
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/28710
Resumo: Objective: Analyze the level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI), through a descriptive study, with document analysis and a quantitative procedure. Methodology: The research population comprised all companies listed on B3 that published sustainability reports through their respective websites, in the years 2015 to 2020, the sample being composed of 103 companies. Results: The study points out that the group of organizational profile indicators presented the highest average of disclosure with 96.34%. From another perspective, the groups of items related to market presence, safety practices, indigenous peoples' rights and marketing and labeling had the lowest disclosure rate, 26.10%. It is conclude that as there is greater complexity in the items related to indicators of sustainability reports in accordance with the GRI model, the level of disclosure by companies is reduced. Thus, the complexity of the information of certain items is related to the probability of non-disclosure. Contributions of the study: Therefore, in this study, all indicators of greater and lesser complexity were analyzed, highlighting that as there is greater complexity and effort on the part of companies in the items related to indicators of sustainability reports in accordance with the GRI model, the a lower level of disclosure by companies. In this way, the complexity of the information of certain items is related to the probability of non-disclosure.
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spelling Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)Nivel de divulgación en los informes de sostenibilidad de acuerdo con el Global Reporting Initiative (GRI)Nível de disclosure nos relatórios de sustentabilidade em conformidade com o Global Reporting Initiative (GRI)disclosuresustentabilidadegestão ambientalsustentabilidadegestão ambientalGRIObjective: Analyze the level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI), through a descriptive study, with document analysis and a quantitative procedure. Methodology: The research population comprised all companies listed on B3 that published sustainability reports through their respective websites, in the years 2015 to 2020, the sample being composed of 103 companies. Results: The study points out that the group of organizational profile indicators presented the highest average of disclosure with 96.34%. From another perspective, the groups of items related to market presence, safety practices, indigenous peoples' rights and marketing and labeling had the lowest disclosure rate, 26.10%. It is conclude that as there is greater complexity in the items related to indicators of sustainability reports in accordance with the GRI model, the level of disclosure by companies is reduced. Thus, the complexity of the information of certain items is related to the probability of non-disclosure. Contributions of the study: Therefore, in this study, all indicators of greater and lesser complexity were analyzed, highlighting that as there is greater complexity and effort on the part of companies in the items related to indicators of sustainability reports in accordance with the GRI model, the a lower level of disclosure by companies. In this way, the complexity of the information of certain items is related to the probability of non-disclosure.Objetivo: Analizar el nivel de divulgación en los informes de sostenibilidad de acuerdo con el Global Reporting Initiative (GRI), a través de un estudio descriptivo, con análisis de documentos y procedimiento cuantitativo. Metodología: La población de investigación estuvo compuesta por todas las empresas listadas en B3 que publicaron informes de sustentabilidad a través de sus respectivos sitios web, en los años 2015 a 2020, la muestra estando compuesta por 103 empresas. Resultados: El estudio destaca que el grupo de indicadores de perfil organizacional tuvo el mayor promedio de divulgación con 96,34%. Desde otra perspectiva, los grupos de artículos relacionados con presencia en el mercado, prácticas de seguridad, derechos de los pueblos indígenas y mercadeo y etiquetado tuvieron la tasa de divulgación más baja, 26,10%. Se concluye que a medida que existe una mayor complejidad en los ítems relacionados con los indicadores de los informes de sostenibilidad de acuerdo con el modelo GRI, se reduce el nivel de divulgación por parte de las empresas. Así, la complejidad de la información de determinados elementos está relacionada con la probabilidad de no divulgación. Aportes del estudio: Por ello, en este estudio se analizaron todos los indicadores de mayor y menor complejidad, destacando que a mayor complejidad y esfuerzo por parte de las empresas en los ítems relacionados con indicadores de memorias de sostenibilidad de acuerdo con el modelo GRI, a menor nivel de divulgación por parte de las empresas. De esta forma, la complejidad de la información de determinados elementos se relaciona con la probabilidad de no divulgación.Objetivo: Analisar o nível de disclosure nos relatórios de sustentabilidade em conformidade com o Global Reporting Initiative (GRI), por meio de um estudo descritivo, com análise documental e procedimento quantitativo. Metodologia: A população da pesquisa compreendeu todas as empresas listadas na B3 que publicaram os relatórios de sustentabilidade por meio dos seus respectivos sites, nos anos de 2015 a 2020, sendo a amostra composta por 103 empresas. Resultados: O estudo aponta que o grupo de indicadores do perfil organizacional apresentou maior média de evidenciação com 96,34%. Sob outra perspectiva, os grupos de itens relacionados à presença no mercado, práticas de segurança, direito dos povos indígenas e marketing e rotulagem apresentaram o menor índice de evidenciação 26,10%. Conclui-se que à medida em que há maior complexidade nos itens relacionados aos indicadores dos relatórios de sustentabilidade em conformidade ao modelo GRI, é reduzido o nível de evidenciação pelas empresas. Desta forma, a complexidade das informações de determinados itens está relacionada à probabilidade de não divulgação. Contribuições do estudo: Diante disso, neste estudo foram analisados todos os indicadores tanto de maior quanto de menor complexibilidade, podendo destacar que a medida em que há maior complexidade e esforço por parte das empresas nos itens relacionados aos indicadores dos relatórios de sustentabilidade em conformidade ao modelo GRI, a um menor nível de evidenciação pelas empresas. Desta forma, a complexidade das informações de determinados itens é relacionada à probabilidade de não divulgação.Portal de Periódicos Eletrônicos da UFRN2023-07-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/2871010.21680/2176-9036.2023v15n2ID28710REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 2 (2023): Jul./Dez.; 1-18REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 2 (2023): Jul./Dez.; 1-18REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 2 (2023): Jul./Dez.; 1-182176-903610.21680/2176-9036.2023v15n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/28710/17131Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessTrês, Pamela Domenico, Daniela DiTrês, Naline 2024-01-05T10:59:31Zoai:periodicos.ufrn.br:article/28710Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2024-01-05T10:59:31Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)
Nivel de divulgación en los informes de sostenibilidad de acuerdo con el Global Reporting Initiative (GRI)
Nível de disclosure nos relatórios de sustentabilidade em conformidade com o Global Reporting Initiative (GRI)
title Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)
spellingShingle Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)
Três, Pamela
disclosure
sustentabilidade
gestão ambiental
sustentabilidade
gestão ambiental
GRI
title_short Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)
title_full Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)
title_fullStr Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)
title_full_unstemmed Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)
title_sort Level of disclosure in sustainability Reports in accordance with the Global Reporting Initiative (GRI)
author Três, Pamela
author_facet Três, Pamela
Domenico, Daniela Di
Três, Naline
author_role author
author2 Domenico, Daniela Di
Três, Naline
author2_role author
author
dc.contributor.author.fl_str_mv Três, Pamela
Domenico, Daniela Di
Três, Naline
dc.subject.por.fl_str_mv disclosure
sustentabilidade
gestão ambiental
sustentabilidade
gestão ambiental
GRI
topic disclosure
sustentabilidade
gestão ambiental
sustentabilidade
gestão ambiental
GRI
description Objective: Analyze the level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI), through a descriptive study, with document analysis and a quantitative procedure. Methodology: The research population comprised all companies listed on B3 that published sustainability reports through their respective websites, in the years 2015 to 2020, the sample being composed of 103 companies. Results: The study points out that the group of organizational profile indicators presented the highest average of disclosure with 96.34%. From another perspective, the groups of items related to market presence, safety practices, indigenous peoples' rights and marketing and labeling had the lowest disclosure rate, 26.10%. It is conclude that as there is greater complexity in the items related to indicators of sustainability reports in accordance with the GRI model, the level of disclosure by companies is reduced. Thus, the complexity of the information of certain items is related to the probability of non-disclosure. Contributions of the study: Therefore, in this study, all indicators of greater and lesser complexity were analyzed, highlighting that as there is greater complexity and effort on the part of companies in the items related to indicators of sustainability reports in accordance with the GRI model, the a lower level of disclosure by companies. In this way, the complexity of the information of certain items is related to the probability of non-disclosure.
publishDate 2023
dc.date.none.fl_str_mv 2023-07-04
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dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/28710
10.21680/2176-9036.2023v15n2ID28710
url https://periodicos.ufrn.br/ambiente/article/view/28710
identifier_str_mv 10.21680/2176-9036.2023v15n2ID28710
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dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/28710/17131
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dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 2 (2023): Jul./Dez.; 1-18
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 2 (2023): Jul./Dez.; 1-18
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 2 (2023): Jul./Dez.; 1-18
2176-9036
10.21680/2176-9036.2023v15n2
reponame:Revista Ambiente Contábil
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reponame_str Revista Ambiente Contábil
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