Analysis of the use of Essential GRI (G3) Indicators in the Reports of Companies in the Sectors of Oil, Gas, And Biofuels; And Public Utilities In Brazil
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Gestão Ambiental e Sustentabilidade - GeAS |
Texto Completo: | https://periodicos.uninove.br/geas/article/view/9874 |
Resumo: | The objective of this article is to verify the degree of full adhesion and Effective Disclosure for business sectors in Brazil for oil, gas, and biofuel; and utilities, through sustainability reports prepared by the G3 version of the GRI Guidelines. The report of the Global Reporting Initiative (GRI) is constituted by a set of principles and indicators of economic, social, and environmental concerns with emphasis on transparency, quality, and reliability. This paper develops a multi-case methodology using a qualitative approach and has an exploratory purpose concerning the compliance of the reports of Brazilian companies to the parameters of the GRI. We opted for the use of a non-probabilistic sample of Brazilian companies in two Brazilian sectors, namely oil, gas, and biofuel; and utilities. Then we obtained sustainability reports which provided the summary index of the indicators from the institutional page of each company on the internet. From these observations we found that some Brazilian companies are adhering to the use of indicators of Sustainability Reports proposed by GRI. Furthermore, we found that the fact that companies are part of the same economic sector implies they are at a similar level of adherence to the indicators. Also, we observed that despite the effort postulated by GRI to develop a quality model more consistent and complete for sustainability reports, its applicability in the Brazilian oil, gas, and biofuel; and utility industries still needs to be improved. |
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Analysis of the use of Essential GRI (G3) Indicators in the Reports of Companies in the Sectors of Oil, Gas, And Biofuels; And Public Utilities In BrazilAnálisis del uso de Indicadores de GRI Esencial (G3) en la Presentación de Informes del Sector Empresarial de Petróleo, Gas y Biocombustibles y Utilidad Pública en BrasilUso dos Indicadores Essenciais da GRI nos Relatórios das Empresas dos Setores de Petróleo, Gás e Biocombustível e de Utilidade Pública no BrasilGlobal Reporting Initiative (G3)Essential Indicatorsthe Sustainability Report.Global Reporting Initiative (G3)Indicadores ClaveInforme de Sostenibilidad.Global Reporting Initiative (GRI)Indicadores EssenciaisRelatório de SustentabilidadeThe objective of this article is to verify the degree of full adhesion and Effective Disclosure for business sectors in Brazil for oil, gas, and biofuel; and utilities, through sustainability reports prepared by the G3 version of the GRI Guidelines. The report of the Global Reporting Initiative (GRI) is constituted by a set of principles and indicators of economic, social, and environmental concerns with emphasis on transparency, quality, and reliability. This paper develops a multi-case methodology using a qualitative approach and has an exploratory purpose concerning the compliance of the reports of Brazilian companies to the parameters of the GRI. We opted for the use of a non-probabilistic sample of Brazilian companies in two Brazilian sectors, namely oil, gas, and biofuel; and utilities. Then we obtained sustainability reports which provided the summary index of the indicators from the institutional page of each company on the internet. From these observations we found that some Brazilian companies are adhering to the use of indicators of Sustainability Reports proposed by GRI. Furthermore, we found that the fact that companies are part of the same economic sector implies they are at a similar level of adherence to the indicators. Also, we observed that despite the effort postulated by GRI to develop a quality model more consistent and complete for sustainability reports, its applicability in the Brazilian oil, gas, and biofuel; and utility industries still needs to be improved.El objetivo de este trabajoes verificar el grado de adherencia plena y de evidencia efectiva, en sectores empresarialesen Brasil para el petróleo, gas y biocombustibles y losservicios públicos, a través de informes de sostenibilidad, elaborado por laversión G3 de laGuía GRI. El informe de la Global Reporting Initiative (GRI) está constituido por un conjunto de principios e indicadores de las preocupaciones económicas, sociales y ambientales conénfasisenla transparencia, lacalidad y lafiabilidad. En este trabajo se desarrolla un enfoque multi-caso y metodología confinalidad exploratoria cualitativa de los informes para elcumplimiento de losparámetros de las empresas brasileñas GRI. Optamos por lautilización de una muestra probabilística de empresas brasileñas, dirigiéndolos a buscar empresas de dos sectores de Brasil, a saber, petróleo, gas, biocombustibles y los servicios públicos. En seguida, la pagina institucional de cada empresa en Internet, fueron obtenidos los informes de sostenibilidad donde constaba el sumario de índice de los indicadores. De laobservación de este estudio se encontró que algunas empresas brasileñashan seguido una política de uso de los indicadores propuestos por el Informe de Sostenibilidad GRI. Por otra parte, se constató que elhecho de que las empresas son parte de unmismo sector económico, no hace que seanenunnivel similar de laadhesión a los indicadores. Tambiénseñaló que, a pesar delesfuerzo postulado por GRI para elaborar un reporte de sostenibilidad más consistente e integral, modelo de calidad de suaplicabilidadenel aceite, elgas, los biocombustibles y lautilidad de Brasil aúnnecesita ser mejorado.O objetivo deste artigo é verificar o grau de aderência plena e de evidenciação efetiva das empresas aos indicadores de relatórios de sustentabilidade elaborados pela versão G3 das diretrizes da Global Reporting Initiative (GRI), constituído por um conjunto de indicadores de ordem econômica, social e ambiental, com ênfase na transparência, qualidade e confiabilidade. Foram estudados os setores de petróleo, gás e biocombustível e de utilidade pública no Brasil. Este artigo desenvolve uma metodologia multicaso com abordagem qualitativa e finalidade exploratória. Optou-se pela utilização de uma amostra não probabilística das empresas brasileiras. Os relatórios de sustentabilidade foram obtidos na página institucional de cada empresa estudada a fim de verificar se continham no sumário o chamado índice remissivo dos indicadores GRI. Verificou-se que algumas empresas brasileiras vêm aderindo à utilização dos indicadores propostos pela GRI em seus relatórios de sustentabilidade. Foi constatado que o fato de as empresas fazerem parte de um mesmo setor econômico não faz com que estejam em um nível semelhante de aderência aos indicadores. Ainda se observa que, apesar do esforço realizado pela GRI em desenvolver um modelo de qualidade, mais consistente e completo de relatório de sustentabilidade, a sua aplicabilidade nos setores de petróleo, gás e biocombustível e utilidade pública brasileira ainda precisa ser aprimorada.Universidade Nove de Julho - UNINOVE2014-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/geas/article/view/987410.5585/geas.v3i2.85Revista de Gestão Ambiental e Sustentabilidade; v. 3 n. 2 (2014): Maio - Agosto; 113-1292316-9834reponame:Revista de Gestão Ambiental e Sustentabilidade - GeASinstname:Universidade Nove de Julho (UNINOVE)instacron:UNINOVEporhttps://periodicos.uninove.br/geas/article/view/9874/4576Copyright (c) 2018 Revista de Gestão Ambiental e Sustentabilidadeinfo:eu-repo/semantics/openAccessTravassos, Silvana karina de MeloCosta, José Isidio de FreitasSilva, Welton Evaristo daAraújo, Mônica de Lima2018-12-05T03:50:17Zoai:ojs.periodicos.uninove.br:article/9874Revistahttps://periodicos.uninove.br/geasONGhttps://periodicos.uninove.br/geas/oai||journalgeas@gmail.com2316-98342316-9834opendoar:2018-12-05T03:50:17Revista de Gestão Ambiental e Sustentabilidade - GeAS - Universidade Nove de Julho (UNINOVE)false |
dc.title.none.fl_str_mv |
Analysis of the use of Essential GRI (G3) Indicators in the Reports of Companies in the Sectors of Oil, Gas, And Biofuels; And Public Utilities In Brazil Análisis del uso de Indicadores de GRI Esencial (G3) en la Presentación de Informes del Sector Empresarial de Petróleo, Gas y Biocombustibles y Utilidad Pública en Brasil Uso dos Indicadores Essenciais da GRI nos Relatórios das Empresas dos Setores de Petróleo, Gás e Biocombustível e de Utilidade Pública no Brasil |
title |
Analysis of the use of Essential GRI (G3) Indicators in the Reports of Companies in the Sectors of Oil, Gas, And Biofuels; And Public Utilities In Brazil |
spellingShingle |
Analysis of the use of Essential GRI (G3) Indicators in the Reports of Companies in the Sectors of Oil, Gas, And Biofuels; And Public Utilities In Brazil Travassos, Silvana karina de Melo Global Reporting Initiative (G3) Essential Indicators the Sustainability Report. Global Reporting Initiative (G3) Indicadores Clave Informe de Sostenibilidad. Global Reporting Initiative (GRI) Indicadores Essenciais Relatório de Sustentabilidade |
title_short |
Analysis of the use of Essential GRI (G3) Indicators in the Reports of Companies in the Sectors of Oil, Gas, And Biofuels; And Public Utilities In Brazil |
title_full |
Analysis of the use of Essential GRI (G3) Indicators in the Reports of Companies in the Sectors of Oil, Gas, And Biofuels; And Public Utilities In Brazil |
title_fullStr |
Analysis of the use of Essential GRI (G3) Indicators in the Reports of Companies in the Sectors of Oil, Gas, And Biofuels; And Public Utilities In Brazil |
title_full_unstemmed |
Analysis of the use of Essential GRI (G3) Indicators in the Reports of Companies in the Sectors of Oil, Gas, And Biofuels; And Public Utilities In Brazil |
title_sort |
Analysis of the use of Essential GRI (G3) Indicators in the Reports of Companies in the Sectors of Oil, Gas, And Biofuels; And Public Utilities In Brazil |
author |
Travassos, Silvana karina de Melo |
author_facet |
Travassos, Silvana karina de Melo Costa, José Isidio de Freitas Silva, Welton Evaristo da Araújo, Mônica de Lima |
author_role |
author |
author2 |
Costa, José Isidio de Freitas Silva, Welton Evaristo da Araújo, Mônica de Lima |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Travassos, Silvana karina de Melo Costa, José Isidio de Freitas Silva, Welton Evaristo da Araújo, Mônica de Lima |
dc.subject.por.fl_str_mv |
Global Reporting Initiative (G3) Essential Indicators the Sustainability Report. Global Reporting Initiative (G3) Indicadores Clave Informe de Sostenibilidad. Global Reporting Initiative (GRI) Indicadores Essenciais Relatório de Sustentabilidade |
topic |
Global Reporting Initiative (G3) Essential Indicators the Sustainability Report. Global Reporting Initiative (G3) Indicadores Clave Informe de Sostenibilidad. Global Reporting Initiative (GRI) Indicadores Essenciais Relatório de Sustentabilidade |
description |
The objective of this article is to verify the degree of full adhesion and Effective Disclosure for business sectors in Brazil for oil, gas, and biofuel; and utilities, through sustainability reports prepared by the G3 version of the GRI Guidelines. The report of the Global Reporting Initiative (GRI) is constituted by a set of principles and indicators of economic, social, and environmental concerns with emphasis on transparency, quality, and reliability. This paper develops a multi-case methodology using a qualitative approach and has an exploratory purpose concerning the compliance of the reports of Brazilian companies to the parameters of the GRI. We opted for the use of a non-probabilistic sample of Brazilian companies in two Brazilian sectors, namely oil, gas, and biofuel; and utilities. Then we obtained sustainability reports which provided the summary index of the indicators from the institutional page of each company on the internet. From these observations we found that some Brazilian companies are adhering to the use of indicators of Sustainability Reports proposed by GRI. Furthermore, we found that the fact that companies are part of the same economic sector implies they are at a similar level of adherence to the indicators. Also, we observed that despite the effort postulated by GRI to develop a quality model more consistent and complete for sustainability reports, its applicability in the Brazilian oil, gas, and biofuel; and utility industries still needs to be improved. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-08-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.uninove.br/geas/article/view/9874 10.5585/geas.v3i2.85 |
url |
https://periodicos.uninove.br/geas/article/view/9874 |
identifier_str_mv |
10.5585/geas.v3i2.85 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.uninove.br/geas/article/view/9874/4576 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista de Gestão Ambiental e Sustentabilidade info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista de Gestão Ambiental e Sustentabilidade |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
dc.source.none.fl_str_mv |
Revista de Gestão Ambiental e Sustentabilidade; v. 3 n. 2 (2014): Maio - Agosto; 113-129 2316-9834 reponame:Revista de Gestão Ambiental e Sustentabilidade - GeAS instname:Universidade Nove de Julho (UNINOVE) instacron:UNINOVE |
instname_str |
Universidade Nove de Julho (UNINOVE) |
instacron_str |
UNINOVE |
institution |
UNINOVE |
reponame_str |
Revista de Gestão Ambiental e Sustentabilidade - GeAS |
collection |
Revista de Gestão Ambiental e Sustentabilidade - GeAS |
repository.name.fl_str_mv |
Revista de Gestão Ambiental e Sustentabilidade - GeAS - Universidade Nove de Julho (UNINOVE) |
repository.mail.fl_str_mv |
||journalgeas@gmail.com |
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1800217233491755008 |