Relatórios de sustentabilidade segundo a Global Reporting Initiative (GRI): uma análise de correspondências entre os setores econômicos brasileiros

Oliveira, Murilo de Alencar Souza; Campos, Lucila Maria de Souza; Sehnem, Simone; Rossetto, Adriana Marques

doi:10.1590/s0103-65132013005000064

Cited by 14 publications

(14 citation statements)

References 15 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The results of Table 6 below indicate the greatest listing in 2013 (37 companies) and the lowest in 2009 (29 companies) with a concentration of the participation in the CSI in 19 subsectors of the 43 which it is possible to classify. It is found that electrical power was the most represented sub-sector, which is in harmony with the research of Nossa (2002), Rocha et al (2011), Luca et al (2012), Dani et al (2013), Oro et al (2013), and Oliveira et al (2014), who observed a strong influence of the regulatory bodies on the sustainability practices of companies participating in the CSI.…”

Section: Analysis and Sectoral Discussionsupporting

confidence: 83%

“…The results showed that the companies analysed belong to some level of CG assigned for listed companies in the Brazilian Stock Exchange and are mostly from the electrical power and banking sectors. Oliveira et al (2014) analysed the level of adhesion, and the volume of publications of sustainability reports between 2000 and 2008, contrasting economic sectors and participation in the CSI, finding more publication in Europe and that Brazil leads in Latin America. These authors found that the banking sector and consumer goods prepared the most complete reports and with a strong correspondence with the shares negotiated in the new market and the composition of the CSI.…”

Section: Contemporary Studies On Corporate Governance Corporate Socimentioning

confidence: 99%

See 1 more Smart Citation

Divulgación financiera y responsabilidad ambiental social: un estudio empírico en el mercado brasileño

Jordão¹,

Ferreira

Neto

2018

CyA

View full text Add to dashboard Cite

<p>The objective of this paper was to analyse the level of disclosure of social and environmental information of the sectors and companies listed on the Corporate Sustainability Index (CSI) of the BM&FBovespa. Based on accounting and finance theories, it was performed a quantitative and qualitative empirical study through the content analysis, according to the participation of companies by sector, sub-sector and business segment on the CSI, totalling 25,948 items from 202 companies observations. The results indicate that (i) there is no standardization in the analysed information; (ii) there are different levels of social and environmental disclosure among companies and industries; (iii) companies say that they are more socially and environmentally responsible than, in fact, they are – which could be considered, to a certain extent, as a form of ‘green washing’; (iv) companies have mostly positive and declarative information; (v) improving the level and amount of corporate information may be influenced by the provisions of the regulatory bodies; and (vi) the voluntary disclosure of environmental information is probably not motivated by the search for transparency and good corporate governance practices, but as an attempt to increase credibility and improve corporate image.</p>

show abstract

Section: Analysis and Sectoral Discussionsupporting

confidence: 83%

Section: Contemporary Studies On Corporate Governance Corporate Socimentioning

confidence: 99%

Divulgación financiera y responsabilidad ambiental social: un estudio empírico en el mercado brasileño

Jordão¹,

Ferreira

Neto

2018

CyA

View full text Add to dashboard Cite

show abstract

“…[ (Kolk 2008;Romolini et al 2014;Maubane et al 2014;Oliveira et al 2014). Companies not listed on the beforementioned index were also chosen, for the sake of a more varied sample space that would better represent Brazil's reality.…”

Section: Methodsmentioning

confidence: 99%

“…By reviewing literature, it is possible to find studies using reports to understand a company's stakeholder relations (Joensuu et al 2015;Goettsche et al 2016 2014investigated, through sustainability reports, the CSR practices of a company, a sector, or a specific location. For the sake of credibility, literature recommends that academic research prefer reports that follow the GRI guidelines (Romolini et al 2014;Maubane et al 2014;Oliveira et al 2014).…”

Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility (CSR) practices developed by Brazilian companies: an exploratory study

Borges

Anholon

Ordóñez

et al. 2017

International Journal of Sustainable Development & World Ec

View full text Add to dashboard Cite

In a world where companies have major influence over the economy, politics, and environment, they must be held accountable for their actions. With this in mind, the publication of sustainability reports is in a company's best interest, since the disclosure of Corporate Social Responsibility (CSR) and sustainable practices can bring enormous advantages, largely related to a company's image. The amount of information presented in sustainability reports turns them into valuable sources for research data, allowing analyses related to CSR and management practices, stakeholder relations, language used, among others. However, there is no a paper in the literature that analyzes theses information jointly for the Brazilian companies, then we decided to explore this theme. This research aimed to identify advances and gaps of CSR practices performed by Brazil companies, through the analysis of 30 sustainability reports published between 2014 and 2015. The main findings indicate that, in general, the analyzed companies are experienced in sustainability reporting, however, there is still room for improvements, including a better mapping and reporting of practices involving the integration of Corporate Social Responsibility (CSR) to organizational structure, stakeholder engagement and continuous improvement practices.

show abstract

“…São várias as instituições que propuseram modelos de relatório de sustentabilidade, dentre elas, no Brasil, cite-se o Instituto Ethos e o Instituto Brasileiro de Análises Sociais e Econômicas (Ibase), e, internacionalmente, a Global Reporting Initiative (GRI), com um modelo mais completo e abrangente e de maior adesão pelas organizações no mundo inteiro, inclusive no Brasil (OLIVEIRA; CAMPOS; SEHNEM; ROSSETTO, 2014 Nas Diretrizes da GRI G4 constam indicadores referentes a aspectos a serem divulgados relacionados a gênero nas empresas apresentados no quadro 1.…”

Section: Divulgação De Informações Sociais Relativas a Gênero Pelas Eunclassified

Divulgação de informações sociais Relativas a Gênero pelas empresas Brasileiras Signatárias dos Women’s Empowerment Principles

Júnior

Oliveira

Marcos

et al. 2017

RISUS

View full text Add to dashboard Cite

: Given the presence of women in jobs that are less prone to benefits, it is natural for organizations to seek to encourage gender equity. Of particular note is the Women's Empowerment Principles (WEP) initiative, developed by the UN. We analyzed the 99 companies based in Brazil whose CEO signed the Declaration of Support for WEP, assuming that WEP signatories have a high level of dissemination of information on practices implemented seeking gender equity. Key words: Women´s empowerment, Brazilian WEP signature companies Resumo: Tendo em vista a presença feminina em empregos menos propensos a benefícios, é natural que organismos busquem incentivar a equidade de gênero. Destaca-se a iniciativa denominada de Princípios de Empowerment das Mulheres (Women's Empowerment Principles -WEP), desenvolvida pela ONU. Foram analisadas as 99 empresas cujos CEO assinaram a Declaração de Apoio aos WEP e que tenham sede no Brasil, partindo do pressuposto que as empresas signatárias dos WEP têm um elevado nível de divulgação das informações sobre práticas implantadas voltadas para a equidade de gênero. Palavras-chave: Empoderamento Feminino, Empresas Brasileiras signatárias dos WEP

show abstract

Relatórios de sustentabilidade segundo a Global Reporting Initiative (GRI): uma análise de correspondências entre os setores econômicos brasileiros

Cited by 14 publications

References 15 publications

Divulgación financiera y responsabilidad ambiental social: un estudio empírico en el mercado brasileño

Divulgación financiera y responsabilidad ambiental social: un estudio empírico en el mercado brasileño

Corporate Social Responsibility (CSR) practices developed by Brazilian companies: an exploratory study

Divulgação de informações sociais Relativas a Gênero pelas empresas Brasileiras Signatárias dos Women’s Empowerment Principles

Contact Info

Product

Resources

About