Evidenciação da responsabilidade social corporativa da vale S.A.

• Autor(a) principal: Souza, Isabela Magela dos Santos
• Data de Publicação: 2024
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/41645
• topic: Responsabilidade social corporativa; Relatórios de sustentabilidade.; Informações; Corporate social responsibility; Sustainability reports; Information; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The aim of the study was to analyze the information on Corporate Social Responsibility disclosed in the Sustainability Reports, in order to assess the economic, environmental and social impacts and actions carried out by Vale S. A. This is a descriptive documentary study with a qualitative approach to data analysis. It therefore looked at Vale S.A.'s sustainability reports for the period 2014 to 2022. In the economic sphere, the disclosures include information on aspects such as net profit, economic value generated and distributed, and investments in growth and maintenance. With regard to social aspects, information is emphasized on social spending, the profile and number of employees, human rights, fatalities, ethics and transparency and social projects. The main environmental information covers biodiversity, waste management, dams, water resources and atmospheric emissions. It can be seen that Vale S.A. has started to show more about its dams since the accident in Mariana in 2015, disclosing information about the precautions and investments made to avoid further disasters. In general, the type of information presented in the reports was consistent over the period analyzed, even with the change in structure from the Sustainability Report model to the Integrated Reporting model. The research contributes by adding information to the studies already carried out on the subject of social responsibility and offering new evidence that reinforces the importance of considering economic, social and environmental aspects.