Los estudios sobre la identidad profesional de traductores e intérpretes han considerado la identidad profesional desde el contexto institucional, laboral y formativo. Sin embargo, la literatura no ha prestado atención a las actividades de los traductores e intérpretes fuera del ámbito laboral o educativo. Una de esas actividades es el servicio voluntario que es realizada por estudiantes y profesionales. Por lo tanto, el presente trabajo de investigación busca analizar la influencia que tienen los programas de voluntariado en la identidad profesional de los traductores e intérpretes. En ese sentido, se propone aplicar entrevistas a estudiantes y profesionales de las universidades de Perú que hayan tenido experiencia en programas de voluntariado enfocados en su profesión para conocer sus experiencias y percepciones, y cumplir con los objetivos propuestos. / Translator and Interpreter professional identity studies have approached professional identity from an institutional, working, and formative context. However, literature has paid attention to translator and interpreter activities outside the working and educational environment. One of these is the voluntary service done by students and professionals. Therefore, this study aims at analyzing the impact of volunteering programs in the translators and interpreter’s professional identity. This would be carried out through interviews to students and professionals from Peruvian universities who have participated in volunteering programs focused on their profession to collect their experiences, perceptions and to address the proposed objectives. / Trabajo de investigación

Consumers and the society as a whole are increasingly demanding companies to take their social responsibility and work actively for gender equality. Companies have therefore begun to use feminist messages in their advertising, also known as femvertising. Femvertising canbe described as advertising that strives to challenge norms about gender roles and body ideals, as well as empower women to achieve gender equality. If companies are not perceivedas genuine in their femvertising and use feminist messages to increase their sales, this can be classified as femwashing. The aim of this study is to examine young adults’ attitude towards femvertising and femwashing. Thus, young adults’ general attitude, the correlation between attitude towards femvertising and femwashing, and also which factors that can affect young adults’ attitude are investigated. Based on previous research, seven hypotheses were formulated. The data collection method for this study was a quantitative digital survey. There sult shows that young adults generally have a positive attitude towards femvertising and a negative attitude towards femwashing. The correlation between attitude towards femvertising and femwashing can be considered as strong. Gender, political opinion and identification as a feminist or not are factors that can influence young adults’ attitude towards femvertising and femwashing. Specifically, women, left-wing sympathizers and feminists tend to be more positive towards femvertising and more negative towards femwashing, compared to men, right-wing sympathizers and non-feminists. The result also shows that women are more positive to femvertising and more negative to femwashing because they tend to be both feminists and left-wing sympathizers to a greater extent than men. Based on theory about gender in the media, postfeminism and advertising, the result is analyzed and discussed. / Konsumenter och samhället i stort ställer allt högre krav på att företag ska ta sitt sociala ansvar och aktivt arbeta för jämställdhet. Företag har därmed börjat använda feministiska budskap i sin marknadsföring, även känt som femvertising. Femvertising är marknadsföring som strävar efter att utmana normer kring könsroller och kroppsideal samt stärka kvinnor för att uppnå jämställdhet. Om företag inte upplevs genuina i sin femvertising och istället utnyttjar feministiska budskap för att öka sin försäljning, kan detta klassas som femwashing. Syftet med denna studie är att kartlägga unga vuxnas attityd till femvertising och femwashing. Därmed undersöks unga vuxnas generella attityd, sambandet mellan attityd till femvertising och femwashing samt vilka faktorer som kan påverka unga vuxnas attityd. Baserat på tidigare forskning utformades sju hypoteser. Datainsamlingsmetoden för studien var en kvantitativ digital enkät. Resultatet visar att unga vuxna generellt har en positiv attityd till femvertising och en negativ attityd till femwashing. Sambandet mellan attityd till femvertising och femwashing kan konstateras vara starkt. Kön, politisk åskådning och identifiering som feminist eller ej är faktorer som kan påverka unga vuxnas attityd till femvertising och femwashing. Specifikt tenderar kvinnor, vänstersympatisörer och feministeratt vara mer positiva till femvertising samt mer negativa till femwashing, i jämförelse med män, högersympatisörer och icke-feminister. Resultatet visar även att kvinnor är mer positivatill femvertising och mer negativa till femwashing på grund av att de tenderar att vara både feminister och vänstersympatisörer i större utsträckning än män. Utifrån teori om kön i media, postfeminism samt marknadsföring analyseras och diskuteras resultatet.

El presente proyecto consiste en plantear una idea de negocio rentable, socialmente responsable y que cuente con la capacidad de brindar beneficios a los socios encargados del manejo interno. El proyecto recibe el nombre de Give Love, una plataforma Ecommerce con un enfoque de responsabilidad social que busca ayudar a diferentes causas sociales como los derechos de los animales, causas medioambientales, empoderamiento de la mujer, entre otras acciones. Esta plataforma permite a los usuarios que, con cada producto vendido, se pueda contribuir con el desarrollo de los proyectos de la ONG que cada usuario desee apoyar. Give Love comercializa prendas de ropa elaboradas a partir de material 100% peruano, bajo la filosofía de comprometerse a prestar ayuda a través del apoyo económico a las ONG. Para llevar a cabo el trabajo se ha tenido en cuenta que actualmente operan 1,704 ONG 's en el Perú y que cada año desaparece una ONG en el país por reducción de fondos. / This project consists of proposing a profitable, socially responsible business idea that has the ability to provide benefits to the partners in charge of internal management. The project is called Give Love, an Ecommerce platform with a social responsibility approach that seeks to help different social causes such as animal rights, environmental causes, women's empowerment, among other actions. This platform allows users that with each product sold, they can contribute to the development of the NGO projects that each user wishes to support. Give Love sells garments made from 100% Peruvian material, under the philosophy of committing to providing help through financial support to NGOs. To carry out the work, it has been taken into account that 1,704 NGOs currently operate in Peru and that each year an NGO disappears in the country due to a reduction in funds. / Trabajo de investigación

En el presente proyecto se desarrollará la reinvención de Namacu, empresa de moda sostenible en base a la elaboración y exportación de prendas de fibra de alpaca producidas por artesanos cusqueños especializados, lo que garantiza una alta calidad. La fibra de alpaca es un tipo de lana cada vez más demandada en el mercado peruano e internacional. Sin embargo, la comercialización de este tipo de fibra es mayormente como materia prima. Si bien existe producción en menor escala, esta producción de prendas tiene diseños básicos y comunes. Por tal motivo, Namacu comercializa prendas de fibra de alpaca de diseñador, con una cadena de valor justa con los productores y artesanos. Esto permite al consumidor tener ropa exclusiva y tener el conocimiento de que se realizan prácticas justas permitiendo el desarrollo de todos los involucrados. Esto es una clara muestra de responsabilidad social y sostenibilidad como parte fundamental de la visión de la empresa para generación de valor agregado. La principal fuente de ingresos será la venta minorista en Lima, Arequipa, Cusco y más adelante en las principales ciudades de Estados Unidos. Se requiere un socio inversionista que aporte el 20% del capital, es decir S/ 12,218. Este capital considera el lote de producción y herramientas necesarias para el rediseño de la compañía. Esta inversión podrá ser recuperada por los inversionistas en menos de 2 años y demuestra una alta rentabilidad. / In this project, the reinvention of Namacu, a sustainable fashion company based on the production and export of alpaca fiber garments produced by specialized Cusco artisans, will be developed, guaranteeing high quality. Alpaca fiber is a type of wool that it’s demand is increasing in the Peruvian and international markets. However, the commercialization of this type of fiber is mainly as a raw material. Although there is production on a smaller scale, this garment production has basic and common designs. For this reason, Namacu sells designer alpaca fiber garments, with a fair value chain with producers and artisans. This allows the consumer to have exclusive clothing and have the knowledge that fair practices are carried out allowing the development of all those involved. This is a clear sign of social responsibility and sustainability as a fundamental part of the company's vision for generating added value. The main source of income will be retail sales in Lima, Arequipa, Cusco and later in the main cities of the United States. An investment partner is required to contribute 20% of the capital, that is, S/ 12,218. This capital considers the batch of production and tools necessary for the redesign of the company. This investment can be recovered by investors in less than 2 years and shows high profitability. / Trabajo de investigación

Selon la théorie des parties prenantes, la Responsabilité Sociétal de l’Entreprise (RSE) est la réponse donnée par les entreprises à la pression croissantes des employées, actionnaires, communautés locales, ONG environnementales ou régulateurs afin de prendre en compte les impacts environnementaux et sociaux de leurs activités. L’enjeu n’est pas une simple compensation des externalités négatives mais une transformation des entreprises pour permettre une croissance durable. Ainsi, la RSE pousse les entreprises à être proactive et à dépasser les attentes règlementaires. Cependant, comment réussir à concilier des objectifs si différents voire opposés ? Alors que de plus en plus d’entreprises intègrent la RSE au cœur de leurs stratégies, les processus de gouvernance semblent être le chainon manquant pour réunir performance économique, sociale et environnementale. Cette thèse présente des arguments empiriques et théoriques de l’impact de la gouvernance à son plus haut niveau, du conseil d’administration au Directeur Général (DG). Après un chapitre d’introduction, le chapitre 2 analyse le lien entre la composition des conseils d’administrations et l’intégration de la RSE dans la stratégie des entreprises. Il s’appuie sur une loi sur la représentation des femmes dans les conseils d’administrations. Adopté en France en 2011, cette loi a entrainé la nomination de nouveaux administrateurs, majoritairement des femmes plus jeunes que leurs prédécesseurs. Pour autant, ce chapitre montre que l’augmentation de la diversité au sein des conseils n’est pas corrélée à variation de la performance financière et extra-financière. Ce chapitre repose sur l’étude des entreprises du SBF 120 de 2009 à 2015. Cependant, si les caractéristiques des administrateurs sont impliquées dans les processus de décisions, la mise en place des stratégies et le management de l’entreprise est confié au soin du DG. Grâce à un système de rémunération avec part variable, le conseil d’administrations s’applique à aligner les intérêts du DG avec les siens. Le chapitre 3 étudie l’efficacité des rémunérations variables basées sur des critères environnementaux ou sociétaux. Il montre que l’impact de ces « Bonus RSE » dépend du modèle de gouvernance de l’entreprise. Chez les entreprises possédant une gouvernance de type actionnarial, les « Bonus RSE » semble n’avoir qu’un impact négatif sur la performance financière. En revanche, pour les entreprises du type partenarial, ces bonus permettent efficacement l’amélioration des performances extra-financières sans diminuer la performance financière. Cette étude empirique se base sur un panel mondial de 3500 entreprises sur la période 2006-2015. Le chapitre 4 propose un modèle théorique permettant d’analyser l’impact de la nature intrinsèque ou extrinsèque des motivations. Basé sur le modèle principal-agent développé par Che et Yoo (2001), ce chapitre analyse différentes incitations pour une entreprise composée de deux agents travaillant sur une tâche « RSE ». Trois scénarios sont étudiés : les deux agents reçoivent une compensation financière, les deux agents sont motivés intrinsèquement, un agent est motivé intrinsèquement et l’autre financièrement. Le modèle montre que le scénario optimal pour le principal dépend du niveau de motivation intrinsèque mais également de l’interdépendance entre les décisions des deux agents. Dans le cas particulier de la rémunération des directeurs d’entreprises, les données empiriques montrent qu’inclure des critères RSE dans la rémunération est plus adapté aux entreprises avec une forte interdépendance décisionnelle. La conclusion retrace le lien qui unit gouvernance et RSE à plusieurs niveaux, et discute de l’implication des réseaux et effets de mimétisme entre entreprise. / According to the stakeholders’ theory, Corporate Social Responsibly is the firm’s response to increasing pressure from employees, shareholders, communities, environmental NGOs or regulators to consider the social and environmental consequences of their business activity. What is at stake, is not only a compensation of negative externalities but the adaptation and the participation of firms to a sustainable growth. In that sense, CSR is not just about being efficient but being the best and push firms to be proactive and go beyond legal requirements. But how manage objectives so various and even opposite? While firms start to integrate CSR into their global business strategy, at the top of the decision-making process, corporate governance appears to be the missing link to join economic, environmental and social objectives. This dissertation provides empirical and theoretical evidences of the determining factors involved at the high level of firms’ governance, from the board of directors to the CEO. After an introduction chapter, chapter 2 investigates the link between board composition and integrated CSR strategies. Adopted in 2011, the law targets listed firms and brought about the entrance of new directors, more likely to be women and younger than prior directors. However, we do not find evidence that this diversity is correlated to financial or extra-financial performance. For this chapter, we use a panel composed of French listed companies (SBF120 index) over the 2009-2015 period. If director’s characteristics are involved at the top of the decision making-process, the execution of the strategy and management of the firm is delegated to the CEO. Using variable pay, compensation part determined by performance objectives, the board aligns the CEO’s interests with his own interests. Chapter 3 shows evidence of the effectiveness of CSR based compensation part, labelled under the term “CSR contracting”. We show that the impact of such compensation depends on the governance structure. For firms who focus on shareholder, CSR contracting is more likely to have a negative impact on financial performance and no impact on extra-financial performance. On the contrary, for firms with a stakeholder model of governance, we show that CSR contracting is effective and have a positive impact on the environmental and social performance without impacting the economic results. This empirical work is conducted on a worldwide dataset with 3500 firms over the 2006-2015 period. Chapter 4 provides a theoretical framework to understand the role of governance factor on the efficiency of incentives. We develop a model based on Che et Yoo (2001) model to study the influence of compensation among a team of two managers who have to work on a CSR task. We determine the optimal compensation between three compensation mixes: both agents receive monetary compensations, both agents receive external rewards from their environment, one agent receives monetary compensation and the other receives an external reward. We show that the choice of the optimal compensation scheme depends on the environment outside the firm, i.e. the level of the exogenous reward, and the environment inside the firm through the level of the interdependence between the managers' decisions which corresponds to the capacity of the firm to create cooperation between the agents. Then, using evidence from executive compensation, we apply this model to the relationship between the CEO and the board of directors and find that the adoption of monetary incentives for CSR tasks is more suitable for firms with a high decisional interdependence than for firms with a lower interdependence. In conclusion, from directors’ characteristics to the overall governance organisation, we retrace the link between corporate governance and CSR integrated strategies; a link who could go beyond firm frontiers and include industry ties and peer effects.

En este trabajo de investigación se indagará sobre la importancia que se genera al tocar temas sociales para incrementar y mejorar la imagen de una marca. En el mercado actual donde las empresas distribuyen productos y servicios similares entre si, la imagen proyectada ayuda a diferenciar a la marca de otras. Es por eso que los anunciantes se ven en la necesidad de utilizar la publicidad para tomar posturas sobre cuestiones políticas y sociales, generando que el público les atribuya una imagen de marca favorable y responsable socialmente. Está comprobado que las marcas que comunican su postura a favor y en apoyo a la comunidad LGBTIQ+ y a la igualdad de género en sus campañas, se presentan como fuertes y audaces por la generación más joven. Este estudio se centrará en analizar la percepción que se genera frente a una marca que recurre a utilizar la representación transfeminista con personajes trans en su publicidad, específicamente, en el rubro de las marcas de moda como lo es Calvin Klein. / In this research work, we will investigate the importance that is generated by talking about social issues to increase and improve the brand image. In the current market where companies distribute similar products and services among themselves, the projected image helps to differentiate the brand from others. That's why advertisers need to use advertising to take positions on political and social issues, generating a favorable and socially responsible brand image for the public. It is proven that brands that communicate their position in favor and in support of the LGBTIQ+ community and gender equality in their campaigns are presented as strong and bold by the younger generation. This study will focus on analyzing the perception generated by a brand that resorts to using the transfeminist representation with trans characters in its advertising, specifically, in the field of fashion brands such as Calvin Klein. / Trabajo de investigación

Solicitud de embargo por publicación en revista indexada. / La pandemia del COVID-19 generó que actividades cotidianas tengan que adaptarse a la nueva realidad, entre ellos el uso de las comunicaciones y las personas involucradas en este rubro, como los influencers. Durante la pandemia, el usuario utilizó mayor tiempo las redes sociales e incrementó su interés por mantenerse informado sobre la salud y su realidad. Por otro lado, el mal uso de las redes sociales produjo una infodemia de noticias falsas que complicó el poder encontrar información veraz. Por ello, buscaban que los influencers, con gran alcance en sus plataformas digitales, representen un papel social y responsable con su entorno. El objetivo de la presente investigación es analizar el impacto de las comunicaciones y el uso de la responsabilidad social de las influencers, específicamente en Instagram, en el contexto de la pandemia. Para poder observar este fenómeno se ha realizado una investigación mixta que integra las métricas cualitativas y cuantitativas de esta red social. Los instrumentos de investigación fueron articulados mediante complementación y utilizando el análisis de contenido, logrando adaptar instrumentos aplicados por otros autores en el ámbito de la responsabilidad social. Los resultados obtenidos se centran en cómo los influencers utilizaron la responsabilidad social dentro de sus contenidos audiovisuales cotidianos. En este sentido, se demuestra que los influencers juegan un papel relevante al sumarse a compartir la comunicación veraz y asertiva sobre los acontecimientos que se han suscitado por la pandemia, y dejan un precedente a futuro sobre el impacto de la influencia relacionada a la responsabilidad social. / The COVID-19 pandemic led to daily activities having to adapt to the new reality, including the use of communications and the people involved in this area, such as influencers. During the pandemic, the user used social networks for longer and increased their interest in staying informed about health and its reality. On the other hand, the misuse of social networks produced a fake news infodemic that made it difficult to find truthful information. For this reason, they wanted influencers, with great reach in their digital platforms, to represent a social and responsible role with their environment. The objective of this research is to analyze the impact of communications and the use of social responsibility by influencers, specifically on Instagram, in the context of the pandemic. In order to observe this phenomenon, a mixed investigation has been carried out that integrates the qualitative and quantitative metrics of this social network. The research instruments were articulated through complementation and using content analysis, managing to adapt instruments applied by other authors in the field of social responsibility. The results obtained focus on how the influencers used social responsibility within their daily audiovisual content. In this sense, it is shown that influencers play a relevant role by joining to share truthful and assertive communication about the events that have arisen by the pandemic, and leave a future precedent on the impact of influence related to social responsibility. / Tesis

Quelques chercheurs ont récemment étudié le rôle de levier d’innovation, voire même d’innovation inversé des projets social business ou BOP pour les multinationales des pays développés.Cette étude longitudinale analyse en profondeur le cas d’une multinationale de l’agroalimentaire, et explore le rôle des projets social business et BOP (SBOP) dans le renouveau stratégique de cette entreprise : l’aidant à être simultanément plus durable (face aux défis environnementaux et sociaux actuels) et compétitive. Elle analyse le processus de ce renouveau stratégique mené à partir des projets SBOP et les facteurs clés de succès de ce renouveau ; parmi eux : une double approche (« top down » et « bottom up »), articulée sur trois niveaux: individuel, collectif and organisationnel. Elle met aussi en valeur l’impact de l’orientation sociétale des projets, comme accélérateur et amplificateur de ce renouveau. / For a few years researchers have been focusing on the BOP as a lever for innovation and even reverse innovation for MNEs from developed countries. This in depth longitudinal study of an agrofood company explores the role of BOP and social business (SBOP) initiatives as a lever for strategic renewal of a whole company: helping it become simultaneously more sustainable (as regards our global environmental and social challenges) and more competitive. It analyses the process of this renewal and the key factors of its success; among them: a double (top down and bottom up) approach: articulated on three levels: individual, collective and organizational. It also analyses the role of a socially oriented focus as a booster of this strategic renewal.

[pt] O gerenciamento de resíduos sólidos tornou-se um tema de preocupação para administradores públicos de todo o mundo. O aumento no nível de consumo, somado ao uso indiscriminado de materiais descartáveis, despertou na opinião pública movimentos que cobram das empresas uma nova postura referente à preservação dos recursos naturais. O Green Supply Chain Management - GrSCM, surge como uma nova forma de gerenciamento da cadeia de suprimentos que leva em conta todo o ciclo de vida do produto, desde a extração de suas matérias-primas, até sua disposição final. Uma vez que a aplicação deste conceito ainda é incipiente, o presente trabalho inicialmente apresenta uma abordagem das principais definições descritas na literatura para os termos ligados ao GrSCM. Em seguida, a partir de um diagnóstico que referencia a situação dos resíduos sólidos na comunidade da Rocinha, uma favela no Município do Rio de Janeiro, propõe diretrizes gerais para um sistema logístico de recolha e beneficiamento destes resíduos (com destaque aos recicláveis) para áreas de favela em geral, buscando medidas práticas de aplicação do conceito de GrSCM em locais de ocupação irregular e pobreza acentuada. As diretrizes foram traçadas sob três perspectivas: a dos empresários geradores dos produtos; a dos moradores e organizações locais e a dos órgãos públicos e instituições responsáveis pela coleta e limpeza da região. Como conclusão, defende-se que para o bom funcionamento de um sistema de gerenciamento de resíduos a partir da aplicação do GrSCM em realidades tão complexas, governo e empresas privadas devem ser parceiros e atuar de forma coordenada. Cabe ainda aos moradores e organizações locais, o dever de cobrar, adotar, fiscalizar e promover ações que visem o bem estar do local onde vivem. / [en] Municipal solid waste management (MSCM) has become a topic of concern for public administrators all over the world. The increase in the level of consumption added to the indiscriminate use of disposables, gave rise to public opinion movements that require new approaches from companies in order to preserve the natural resources. The Green Supply Chain Management (GrSCM) emerges as a new way of managing the supply chain that takes into account the whole life cycle of the product, from the extraction of raw materials to its correct final disposal. Since the application of this concept is still new, this dissertation initially defines the main terms related to the GrSCM described in the literature. Following, based on MSW data obtained on the Rocinha community, in the Rio de Janeiro municipality, general guidelines of a logistic system for the collection and processing of waste (with emphasis on recycling) in slum areas aiming to achieve practical measurements for the application of the GrSCM concept are proposed. These guidelines were drawn from three perspectives: that of the entrepreneurs that generate the goods; that of the residents and local organizations; and that of the public agencies and institutions responsible for collecting and cleaning the area. In conclusion, it is argued that for the proper functioning of a MSW management system in complex neighborhoods based on the application of GrSCM, government and entrepreneurs must be partners and act in a coordinated manner. Besides, the residents and local organizations must adopt, promote and monitor actions that aim the welfare of the local where they live.

[pt] Com base na análise dos Relatórios de Sustentabilidade de 2012 de quatro empresas de diferentes segmentos (Telecomunicações, Seguros e Previdência, Cosmético e Mineração), a presente pesquisa buscou entender qual a racionalidade predominante neste tipo de publicação à luz dos conceitos de racionalidade instrumental e racionalidade substantiva de Guerreiro Ramos. Para alcançar este objetivo, o marco teórico apresentou a discussão na literatura acerca dos conceitos de responsabilidade social, sustentabilidade, racionalidade substantiva, racionalidade instrumental, identidade organizacional e reputação corporativa. No que diz respeito aos procedimentos metodológicos, os conjuntos de documentos coletados foram analisados por meio da análise de conteúdo, o que permitiu a criação de categorias de observação, quais sejam: (1) Relação com Stakeholders; (2) Declarações e Referenciais Institucionais; (3) Aspectos Legais; e (4) Equilíbrio Triple Botton Line. A seguir, cada categoria foi relacionada com um conjunto de elementos característicos das duas racionalidades elencadas gerando duas classificações distintas. Como resultados alcançados, de uma forma geral, foi possível identificar a predominância de elementos de racionalidade instrumental na maioria dos discursos, o que confirma a hipótese inicial e indica o cálculo utilitário presente em grande parte destes documentos. De forma mais aplicada, as conclusões do estudo contribuem para uma gestão das organizações mais holística/humanística, pois torna possível que estas reflitam e problematizem o seu posicionamento e suas ações em relação à Sustentabilidade, observando se a opção por um discurso mais superficial que visa apenas atender à construção de uma boa imagem institucional é tão efetiva quanto um discurso que relate valores e práticas organizacionais que lidem com os reais desafios de uma atual gestão sustentável. Além disso, as conclusões podem suscitar novas questões sobre o tema – como, por exemplo, como seria a evolução do discurso nos relatórios de sustentabilidade de uma mesma empresa com o passar do tempo - que poderão ser melhor exploradas por novos estudos. / [en] Based on the analysis of the 2012 Sustainability Reports from four companies of different segments (Telecommunications, Insurance, Cosmetics and Mining), this research sought to understand the prevailing rationality in this type of publication, in relation to the concepts of instrumental rationality and substantive rationality, based on Guerreiro Ramos. To accomplish this goal, the theoretical framework presented a discussion about the concepts of social responsibility, sustainability, substantive rationality, instrumental rationality, organizational identity and corporate reputation. Regarding the methodological procedures, collected documents were studied using content analysis, which allowed the creation of categories of observation, which are: (1) Relationship with Stakeholders; (2) Institutional statements and frameworks; (3) Legal Aspects, and (4) Triple Bottom Line balance. Next, each category was related to a set of characteristic elements of the two rationales listed, creating two different classifications. According to the results, in general, it was possible to identify the predominance of elements related to instrumental rationality in most speeches, which confirms the initial assumption and indicates the utilitarian calculation largely seen in these documents. As a practical matter, this study’s findings contribute to the management of organizations, once it becomes possible for these companies to ponder over and problematize their positioning and their actions in relation to sustainability, observing if the option for a more superficial discourse that seeks only a good corporate image is as effective as a discourse that reports organizational values and practices that address the real challenges of a current sustainable management. In addition, these findings may raise new questions about the subject – such as how the evolution of speech in sustainability reports of the one company over time would be, which could be better explored by further studies.