Evidenciação dos stakeholders nos GRI’s das empresas presentes no Índice de Sustentabilidade Empresarial (ISE) da B3

Abstract

Este estudo objetivou evidenciar e analisar os stakeholders presentes nos relatórios de sustentabilidade das empresas citadas no índice de sustentabilidade empresarial (ISE) da B3. Para tanto, realizou-se um estudo documental por meio da análise dos relatórios de sustentabilidade das 25 empresas do ISE que estavam em concordância com os critérios da pesquisa. Com base nos dados obtidos neste estudo, percebe-se que os stakeholders mais relevantes são os clientes, acionistas e fornecedores, podendo afetar as organizações ou ser afetado de modo mais significativo. Neste sentido, pode-se concluir que a implementação da sustentabilidade nas organizações, além de contribuir para com os meios naturais, transforma-se em uma oportunidade de negócio, pois afeta diretamente a gestão dos stakeholders. Esta pesquisa contribui apresentando os stakeholders mais evidenciados, podendo assim, relacioná-los com os stakeholders com maior influência nas estratégias sustentáveis das organizações pesquisadas oferecendo mais dados para um melhor gerenciamento com base na teoria.

Disclosure of Sustainable Indicators in Grids of Companies of The Industrial Goods Sector - Transportation

“…The independent assessment of the sustainability report presented the percentage of 15% in the same period. Lugoboni et al (2013), argues that the advantages of the independent assessment may include: identification and management of key risks, support in the improvement of performance and value creation, data reliability and its use for decision taking, higher brand appreciation, attractive to customers, competitiveness and market reference.…”

“…At the present moment, sustainability continues to be a widely discussed topic and a lot has been argued on its importance, as well as the impact of sustainability practices on the organizational scenario (Lugoboni et al, 2013). In view of the authors Schmitt et al (2013), aiming at the future, we found the beginning of a recognition of the importance in assuming the idea of sustainability, in any management program or activity.…”

“…Sustainability reporting aims at evidencing the companies' social, environmental and economic development (Zaro et al, 2015). As addressed by Lugoboni et al (2013), the large companies interested in maintaining sustainability have developed annual and/or sustainability reports, as well as social balance sheets in order to present a communication channel with stakeholders (society, government, environment, investors and other), addressing the transparency and social responsibility requirements of the economic scenario.…”

“…In order to validate and indicate the reliability of information, the auditors perform assurance services, which are a methodology of assessment of sustainability reports resulting in the issue of an assurance report thereon (Zaro et al, 2015). According to Lugoboni et al (2013), the advantages of the independent assessment may include: identification and management of key risks, support in the improvement of performance and value creation, data reliability and its use for decision taking, higher brand appreciation, attractive to customers, competitiveness and market reference.…”