Sustainability reporting in Brazil:

an Analysis of the its Use in the Financial and Energy Services Sectors

Authors

  • Milena Silva Melo Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto - Universidade de São Paulo
  • Adriana Cristina Ferreira Caldana Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto - Universidade de São Paulo

DOI:

https://doi.org/10.18472/SustDeb.v5n1.2014.9452

Keywords:

Sustainability, Sustainability reporting, GRI reporting - Global Reporting Initiative

Abstract

The discussions about the theme sustainability have intensified itself in recent times. The concerns
about environmental and social questions aggregate itself alongside economic concerns. There
was an increase of the companies that communicate the strategies of sustainability through a
sustainability reporting. The model of reporting of the Global Reporting Initiative is considered
one of most utilized in the international context. This study aims to investigate an evolution of
degree of adherence full (GAPIE-GRI) and the degree of effective disclosure (GEE) to the social
performance (labor practices and decent work and human rights) of Brazilian companies in the sectors of financial services, energy and public service energy, which published the GRI sustainability
report between 2007 to 2009. It was observed that the companies had median results in indices
GAPIE-GRI and GEE. The energy sector showed higher rates compared to the financial services
industry. There was an evolution in communication and commitment to effective communication
of social performance.

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Published

2014-04-30

How to Cite

Melo, M. S., & Caldana, A. C. F. (2014). Sustainability reporting in Brazil:: an Analysis of the its Use in the Financial and Energy Services Sectors. Sustainability in Debate, 5(1), 29–59. https://doi.org/10.18472/SustDeb.v5n1.2014.9452

Issue

Vol. 5 No. 1 (2014)

Section

Artigos

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