Desafios para implementação do global reporting initiative nas empresas sucroenergéticas no Brasil

Resumo

This research aims to assess the degree of maturity necessary for the preparation and publication of an Integrated Sustainability Report, for companies in the Brazilian sugar-ethanol sector. This sector was chosen for research by virtue of its meeting the necessary criteria of the Global Reporting Initiative for sustainability reports and because it is a sector with national and international exposure that has been under huge transformation with new national and international players, management professionalization and changes in some operational practices to be compliant with environmental and social regulations. To understand the degree of maturity of the sector’s organizations, six pillars supporting the implementation of a company’s integrated report had to be defined: Processes; Structure; People; Systems; Policies and Procedures; and Organizational Culture. Next, three degrees of maturity - high, medium and low were established. In terms of reporting performance, organizations may be at different stages of an evolutionary process, at the end of which companies eventually publish reports integrating economic, environmental and social aspects relevant to their business, also known as “triple bottom line” reporting. At different stages of this evolutionary process, there are companies that report only their financial performance, and then those that produce a fuller annual report, which might also contain a sustainability report. Both stages require implementation of the pillars described above, but to different degrees. To prepare and publish a fully integrated report, the degree of utilization of all six pillars will be much higher. This degree of maturity in application of the six fundamentals will impact the process of interaction with stakeholders, creating a transparent and useful report to help them in their interpretations and decisions. The survey found that companies in the sector, as expected, have a high degree of maturity when it comes to reporting on financial performance. When it comes to environmental indicators, there has already been improvement in this area; however there is a greater effort required when it comes to reporting on social aspects. Regardless of the degree of maturity within the industry, the initiative of Brazilian sugarethanol sector companies (in the Center-South) in the evolution of sustainability reports should impact positively on global environmental challenges.

Ficha do documento

Tipo

Dissertação

Ano

2010

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/8277

Temas

EconomiaDadosMeio Ambiente

Palavras-chave

Sugar-ethanol sectorIntegrated sustainability reportGlobal reporting initiativeSetor sucroenergéticoRelatório de sustentabilidade integradoEconomiaDesenvolvimento sustentávelDesempenho - MediçãoÁlcool como combustível - BrasilIndicadores ambientais