Evolução dos Níveis de Aplicação de Relatórios de Sustentabilidade (GRI) de Empresas do ISE/Bovespa

Corrêa, Rosany; Souza, Maria Tereza Saraiva de; Ribeiro, Henrique César Melo; Ruiz, Mauro Silva

doi:10.21446/scg_ufrj.v7i2.13268

Cited by 9 publications

(13 citation statements)

References 2 publications

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“…is rule, baptized Report or Explain, might have contributed to the increase from 45.31% to 66.29% in the accession of companies to the sustainability disclosure reports between May of 2012 and June of 2013 (KPMG, 2013). In the Brazilian market, studies about CSR reports found results in the same direction of increase in accession and in auditing of reports, as well as more compliance to quality standards (Corrêa et al, 2012;Crisóstomo, Prudêncio, & Forte, 2017). e evolution of the quality and comprehensiveness of the information disclosed in CSR reports of Brazilian companies might not follow a linear path in accordance to the quantity of information disclosed.…”

Section: Hypothesesmentioning

confidence: 97%

“…Internationally, initiatives such as the model proposed by the United Nations via Global Compact; the AccountAbility's AA1000series, and the model proposed by the Global Reporting Initiative (GRI) can be mentioned (Gómez-Villegas & Quintanilla, 2012;Tschopp & Huefner, 2015). In Brazil, the Brazilian Institute of Social and Economic Analysis (Instituto Brasileiro de Análises Sociais e Econômicas -IBASE) proposed an interesting model for disclosing CSR; model that had relevant adherence by companies from 1996 to 2008 (Corrêa, Souza, Ribeiro, & Ruiz, 2012;Crisóstomo, Freire, & Vasconcellos, 2011).…”

Section: Csr Disclosure Comprehensiveness In Brazilmentioning

confidence: 99%

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Comprehensiveness of Corporate Social Responsibility Reports of Brazilian Companies: An Analysis of its Evolution and Determinants

Costa

Crisóstomo²

2017

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This paper aims to assess the degree of comprehensiveness of corporate social responsibility (CSR) reports of Brazilian companies and its determinants. Literature suggests that a report is considered comprehensive when it contains three types of information for each CSR item published: vision and objectives; management actions; and performance indicators. A content analysis of 272 CSR reports of Brazilian companies that follow the Global Reporting Initiative (GRI) guidelines was conducted for the period from 2010 to 2013. Results indicate that, despite the still low coverage of contents in CSR reports, there has been an increase in the degree of comprehensiveness over the period of study. Some firm attributes aﬀect the comprehensiveness degree of CSR reports: ownership concentration in hands of the main shareholder; company presence in the ISE (Corporate Brazilian Sustainability Index); the environmental risk of firm industry; firm size and profitability.

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Section: Hypothesesmentioning

confidence: 97%

Section: Csr Disclosure Comprehensiveness In Brazilmentioning

confidence: 99%

Comprehensiveness of Corporate Social Responsibility Reports of Brazilian Companies: An Analysis of its Evolution and Determinants

Costa

Crisóstomo²

2017

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“…Estudos anteriores como os de Ferreira et al (2009), Corrêa, et al (2012 A análise é realizada a partir da coleta de dados realizada por meio do check list para identificar as informações econômicas financeiras, sociais e ambientais da empresa objeto de estudo, evidenciadas por meio de Quadros e Tabelas.…”

Section: Estudos Correlatosunclassified

Análise do índice de sustentabilidade em uma indústria de reciclagem no oeste de Santa Catarina

Krüger

Zanrosso

Mazzioni

et al. 2017

Ágora : rev. divulg. cient.

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RESUMO:O estudo tem por objetivo geral analisar o índice de sustentabilidade a partir do modelo de relatório da Global Reporting Initiative de uma empresa do ramo de papel e reciclagem. Metodologicamente a pesquisa é caracterizada como descritiva, realizada por meio de um estudo de caso de caráter qualitativo. Para a elaboração do check list aplicado foram realizadas visitas na empresa e questionados seus gestores. A empresa estudada é uma indústria e 100% de sua matéria prima é composta de material reciclado, todavia os resultados da pesquisa indicam a necessidade de controles dos resíduos gerados ao processo produtivo, bem como melhorias às práticas sociais e ambientais, por meio de controles e novas ações voltadas a minimizar impactos no meio ambiente. A análise dos 59 indicadores observados identificou que a empresa atingiu de forma geral 45,54% das medidas do modelo GRI, no contexto econômico cumpriu 100% dos índices, enquanto nos aspectos ambientais 20,83% e na dimensão social 15,79% dos indicadores. De forma geral, observou-se que a empresa precisa agregar à mensuração e evidenciação de ações e práticas voltadas a sustentabilidade, bem como introduzir no contexto organizacional a preocupação com tais medidas, visando minimizar os impactos das atividades que realiza.Palavras-chave: Sustentabilidade. Relatório de Sustentabilidade. GRI.

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“…We decided to analyze Brazilian companies listed at Indice de Sustentabilidade Empresarial (ISE) for three reasons: this price index has entered into a mature phase (has been operational since 2005 and is the fourth stock index created after New York DJSI, London FTSE4Good and Johannesburg JSE); there is an additional demand to strengthen disclosure quality regarding their sustainable activities; and extant literature regarding ISE is still incipient (Corrêa et al, 2012;Macedo et al, 2012;Ching et al, 2013).…”

Section: Introductionmentioning

confidence: 99%

Sustainability reports in Brazil through the lens of signaling, legitimacy and stakeholder theories

Ching

Gerab

2017

SRJ

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Purpose The purpose of this paper is to extend the applicability of stakeholder, legitimacy and signaling theories by examining to what extent proactive corporate social responsibility disclosures are interrelated to attempt to gain and maintain legitimacy, to gain support of the stakeholders and to reduce information asymmetry. Design/methodology/approach To test the theoretical arguments, a longitudinal approach over a five-year period of 145 companies’ sustainability reports and statistical analysis was applied to investigate the evolution of their quality. Findings The results show a significant increase in the quality of sustainability reporting, and the experience gained while writing these reports can contribute to this. Based on signaling and legitimacy theories, this paper suggests that improvement in sustainability reporting quality acts as an important signal to gain legitimacy in case of information asymmetry during the legitimacy process. Th disclosure for economic and social dimensions is better than that of the environmental dimension, and the improvement in quality over time is the because of synergies and interlinkages more between these two dimensions of sustainability, and to a lesser extent because of the environmental dimension. Practical implications Firms should view investing in sustainability reporting disclosure as a strategy for obtaining business legitimacy. Originality/value The results of this paper are of interest for several reasons: extend and broaden the use of signaling in studying its use on sustainability reporting; the use of three theories is an appropriate framework for empirical analysis of sustainability reporting disclosure quality in Brazil; and add to the scarce evidence of sustainability reporting in Brazil.

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Evolução dos Níveis de Aplicação de Relatórios de Sustentabilidade (GRI) de Empresas do ISE/Bovespa

Cited by 9 publications

References 2 publications

Comprehensiveness of Corporate Social Responsibility Reports of Brazilian Companies: An Analysis of its Evolution and Determinants

Comprehensiveness of Corporate Social Responsibility Reports of Brazilian Companies: An Analysis of its Evolution and Determinants

Análise do índice de sustentabilidade em uma indústria de reciclagem no oeste de Santa Catarina

Sustainability reports in Brazil through the lens of signaling, legitimacy and stakeholder theories

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