Background: In an evolving business landscape, the need for regulations has emerged to foster sustainable business. To ensure that firms are held accountable, the Corporate Sustainability Reporting Directive (CSRD) entered into force in January 2024, encompassing approximately 50,000 firms across Europe. This directive expands upon previous legislation in all conceivable metrics, and has put affected firms under significant pressure, posing implications for organizational change arising from the extensive implementation. Purpose: The purpose of this study is to identify what actions firms are taking to comply with the Corporate Sustainability Reporting Directive and explore how their actions impact their organizational structure. Method: The study was conducted through a qualitative method including semi-structured interviews with eight participants, including HR Managers, Sustainability Managers, and Consultants. Conclusion: The study reveals that the effects on the organizational structure of firms as a consequence of the CSRD primarily involves incremental change. Efforts of coordinating across departments, allocating tasks and establishing supervisory functions emerges as core challenges when transitioning to CSRD compliance. These, in turn constituting structural changes in specialization, functional flexibility, formalization and standardization to accommodate new procedures necessitated by the CSRD. The analysis further highlights the expansion of middle management, support staff and technostructure, as a result of organization wide collaboration.

Submitted by SBI Biblioteca Digital (sbi.bibliotecadigital@puc-campinas.edu.br) on 2018-04-10T12:40:32Z No. of bitstreams: 1 ADILSON DO CARMO BASSAN.pdf: 1690732 bytes, checksum: c799be38b4bd7bcc00e633057e901afd (MD5) / Made available in DSpace on 2018-04-10T12:40:32Z (GMT). No. of bitstreams: 1 ADILSON DO CARMO BASSAN.pdf: 1690732 bytes, checksum: c799be38b4bd7bcc00e633057e901afd (MD5) Previous issue date: 2018-02-07 / Pontif?cia Universidade Cat?lica de Campinas - PUC - Campinas / The concem about sustainability and social responsibility is no longer reserved to environmentalists, but also reaches the society and, above ali, companies and investors. A different attitude towards the environment and society by companies is needed so that they can have financiai returns and attract investment. Thus, indicators were created to measure the market value of companies that invest in social and environmental responsibility. In Brazil, the Corporate Sustainability Index (ISE) was built by BVM&FBOVESPA. This study aims to comparatively analyze the performance of economic and financiai resources between cornpanies listed on the ISE and of companies listed on the IBOVESPA, both of BM&FBOVESPA. For this analysis two notional portfolios were structured from 2012 to 2016: a composite with companies listed only in the ISE and another, with companies listed in the IBOVESPA, excluding those that make up the ISE. The analyzes were performed using statistical methods, such as descriptive statistics and significance test. The statistical tests compared the average value of each indicator of the companies that are in the ISE with the average value of each indicator of the companies that are in the IBOVESPA. The result of the analysis led to the observation that there is apparently no positive relationship between economic and financiai indicators and the investment in sustainability and corporate social responsibility by companies that are in ISE. Although the ISE has a differentiated notional portfolio for providing an investment environment compatible with the demands of sustainability and corporate social responsibility, the performance ofthe indicators is similar to the performance ofthe IBOVESPA indicators. / A preocupa??o em rela??o ? sustentabilidade e ? responsabilidade social n?o ? mais somente dos ambientalistas, alcan?ando atualmente a sociedade como um todo e, principalmente, as empresas e investidores. Uma postura diferenciada em rela??o ao meio ambiente e ? sociedade faz-se necess?ria para que as empresas possam ter retornos financeiros e capta??o de investimento. Diante do exposto, foram criados indicadores para medir a valoriza??o de mercado das empresas que investem em responsabilidade social e ambiental. No Brasil, foi criado o ?ndice de Sustentabilidade Empresarial (ISE) pela BM&FBOVESP A. Este estudo objetiva analisar comparativamente o desempenho de indicadores econ?mico-financeiros entre empresas que comp?e o ISE e de empresas que comp?e o IBOVESPA, ambos da BM&FBOVESP A. Para tal an?lise, se estruturaram duas carteiras te?ricas de 2012 a 2016: uma composta com empresas listadas unicamente no ISE e outra, com empresas listadas no IBOVESPA, exclu?das aquelas que comp?em o ISE. As an?lises foram realizadas por meio de m?todos estat?sticos, como estat?stica descritiva e teste de signific?ncia. Os testes estat?sticos compararam o valor m?dio de cada indicador das empresas que est?o no ISE com o valor m?dio de cada indicador das empresas que est?o no IBOVESP A. O resultado da an?lise levou a observar que aparentemente n?o h? diferen?a de m?dias entre indicadores econ?mico-financeiros e o investimento em sustentabilidade e responsabilidade social empresarial por parte de empresas que est?o no ISE. Apesar do ISE possuir uma carteira te?rica diferenciada por propiciar um ambiente de investimentos compat?veis com as demandas de sustentabilidade e de responsabilidade social empresarial, o desempenho dos indicadores ? semelhante ao desempenho dos indicadores do IBOVESP A.

As part of the EU’s sustainable strategy in reducing emissions and combating climate change the EU introduced the Corporate Sustainability Reporting Directive (CSRD) in 2022. This directive requires the reporting of sustainability information from a significantly wider group of companies. The CSRD imposes higher demands on reporting and especially within a company’s Scope 3 transportation emissions. The study aims to identify and understand the challenges newly affected companies face in collecting and reporting scope 3 transportation emissions to comply with the CSRD. The study also intends to shed light on the resource and capability gaps that newly affected companies encounter and propose strategies and solutions to address these challenges. The study draws from institutional theory combined with are source-based view of a company to propose a hypothesis that companies face resource and capability gaps due to institutional pressure. The research methodology employed was exploratory multi-method qualitative research. The findings identified how companies, needing to adapt to the CSRD, perceived a regulatory institutional pressure in the form of new and higher requirements and demands now placed on them. In addition the exploration resulted in identification of external challenges, affecting companies ability to comply with the new legalization. Furthermore, internal and supplier challenges were discovered as factors within companies that affect their compliance. These highlighted the presence of resource and capability gaps within companies. In order to close these gaps, the study proposes several strategies and solutions together with a roadmap to address these challenges, ultimately guiding companies towards managing institutional pressures and enhancing their sustainable competitive advantage. Solutions regarding management and strategy as well as tangible operations were identified. These solutions and strategies include developing a sustainability culture within the organization, engaging with stakeholders through collaboration and communication efforts, and implementing technology solutions for data collection and analysis. The study can potentially be utilized by companies to navigate useful solutions when trying to comply with the CSRD. Additionally, the study contributes to guiding companies towards a future position of managing institutional pressure while enhancing their sustainable competitive advantage. Companies are encouraged to shift and transform their viewpoint of complying with the institutional pressure of CSRD from a compliance-focused approach towards a corporate social responsibility-driven sustainable approach with long-term value development. The study thus contributes with a new perspective by highlighting how complying with sustainability reporting can become a tool for advancing corporate responsibility and contributing to a more sustainable development and responsible business landscape.

Från och med år 2024 kommer stora och vissa små/medelstora företag (SMEs) i EU bli hållbarhetsrapporteringsskyldiga enligt det nya EU-direktiv, Corporate Sustainability Reporting Directive (CSRD) (2022/2464/EU). Direktivet medför lagkrav på att företagen som omfattas ska rapportera om deras påverkan på människor, miljö och vilka ekonomiska risker samt möjligheter som kan uppstå till följd av klimatförändringar. Direktivet medför krav på företag att ställa om sina rapporteringsrutiner vilket innebär att de står inför stora utmaningar och implementeringsbarriärer. Denna studie presenterar och analyserar de utmaningar och möjligheter företag kan komma stå inför med det nya rapporteringskravet. Därav lyder studiens forskningsfrågor: Vilka externa möjligheter och hot kan företag tänkas möta till följd av CSRD? Vilka interna styrkor och svagheter kan företag tänkas identifiera till följd av CSRD? Hur påverkar tidigare kommunikation kring hållbarhet organisationens syn på utmaningar som uppstår vid förändringar i hållbarhetsarbete? Studien baseras på intervjuer från ett svenskt företag som omfattas av CSRD, Parks and Resorts (PRS). Intervjusvaren har genomgått en innehållsanalys med ett analytiskt ramverk baserat i SWOT-analys. Analysen visar att informanterna upplever utmaningar med datainsamling, resurser och kommunikation. Mot bakgrund av den tidigare forskningen visar studien att företags rutiner, resurser och befintliga praktiska hållbarhetsarbete hotas under implementeringsfasen. Studien visar att CSRD bidrar med möjligheter för företag att utveckla sitt långsiktiga hållbarhetsarbete, och öka statusen för hållbarhetsfrågor inom företag. Vidare visar studien att företag som har god kommunikation blir mer mottagliga för förändringar i hållbarhetsarbete, då det finns en acceptans, ett redan etablerat kontaktnät och ett hållbarhetsengagemang inom organisationen. Studien bidrar till forskningsläget genom att påvisa utmaningar företag kan uppleva vid implementering av ny lagstiftning, i detta fall CSRD. Studien visar också hur organisationers tidigare kommunikation kring hållbarhet påverkar dess anpassningsmöjlighet till externt pålagda krav som medför förändringar för företaget. Till skillnad från tidigare forskning visar denna studie att jämförbarhet i mätdata upplevs svåruppnått, och därav finns det en risk att CSRD inte uppfyller sitt syfte att öka transparens. / From the year 2024, large enterprises and some small/medium-sized enterprises (SMEs) in the EU will be obliged to report on sustainability according to a new EU directive, the Corporate Sustainability Reporting Directive (CSRD) (2022/2464/EU). The directive sets legal requirements that the companies covered must report on their impact on people, the environment and the financial risks and opportunities that may arise as a result of climate change (European Commission, u.å). The directive requires companies to change their reporting routines, which means that they face major challenges and implementation barriers (Ioannou & Serafeim, 2017). This study presents and analyzes the challenges and opportunities companies may face with the new reporting requirement. Hence the study's research questions are: What external opportunities and threats can companies face as a result of CSRD? What internal strengths and weaknesses can companies identify as a result of CSRD? How does previous communication about sustainability affect the organization's view of challenges that arise from changes in sustainability work? The study is based on interviews from a Swedish company covered by the CSRD, Parks and Resorts (PRS). The responses have been analyzed through content analysis with an analytical framework based on SWOT analysis. When compared to previous research, the study shows that companies' routines, resources and existing practical sustainability work are threatened during the implementation phase of the CSRD. The study shows that the CSRD can contribute to opportunities for companies to develop their long-term sustainability work and increase the status of sustainability issues within companies. Furthermore, the study shows that companies that have good communication become more resilient to changes in sustainability work, as there is acceptance, an already established network of contacts and a commitment to sustainability within the organization. The study contributes to research by identifying challenges companies may experience when implementing new legislation, in this case CSRD. The study also shows how organizations' previous communication about sustainability affects its ability to adapt to externally imposed requirements that bring about changes for the company. In contrast to previous research, this study shows that it is difficult to achieve comparability in climate-data, and hence there is a risk that CSRD does not fulfill its purpose of increasing transparency.

Titel: Motivationer till frivilligt hållbarhetsarbete för SME   Nivå: Examensarbete på̊ grundnivå (kandidatexamen) i ämnet företagsekonomi   Författare: Emelie Bast och William Henningsson Handledare: Asif M Huq  Datum: 2024 – maj  Syfte: Tidigare forskning visar en ökad trend med CSR aktiviteter bland SME trots att lagkraven inte påverkar dem ännu. Den här studien syftar till att undersöka varför små och medelstora företag (SME) engagerar sig i CSR aktiviteter även om de enligt lag inte är skyldiga att rapportera det. Där fokuset ligger på att öka kunskapen hur SME påverkas av CSRD, utifall CSR aktiviteter är ekonomiskt lönsamt för SME och utifall CSR ger långsiktiga konkurrensfördelar.   Metod: Studien utgår ifrån socialkonstruktivismen med ett hermeneutiskt synsätt med en abduktiv forskningsansats. Studien tillämpar en kvalitativ forskningsstrategi, där studiens empiriska data samlats in genom semistrukturerade intervjuer. Där respondenterna bestod främst av ägare bland små och medelstora företag inom Gävle/Sandviken. Studien har analyserat den teoretiska referensramen som baserats på tidigare forskning och det empiriska datamaterialet analyserades utifrån studiens teman. Genom den abduktiva forskningsansatsen har författarna pendlat mellan teori och empiri för att besvara studiens syfte.  Resultat och slutsats: Studien tyder på att SMEs ökade kunskap samt kring CSR och CSRD samt implementering av CSR aktiviteter kan ge potentiella fördelar i verksamheten och samhället. CSR arbete bland SME kan ge en positiv påverkan på interna samt externa faktorer inom ekonomiska, sociala och miljömässiga aspekter.   Examensarbetets bidrag: Studien ger ett teoretiskt bidrag i en ökad kunskap om SMEs motiv samt engagemang till CSR arbete om de inte berörs av lagkrav. Studien ger även ökad information och insikter i SMEs åsikter om CSRD. Studien ger även ett praktiskt bidrag till SME där ökad kunskap samt information kring CSR och CSRD ger en positiv påverkan på verksamheten. Där företag bör implementera CSR arbete där de kan utifrån deras förutsättningar, då det kan ge positiva verkningar i framtiden.  Förslag till fortsatt forskning: Vidare forskning borde fokusera på hur SMEs relation och motiv till CSR kan skilja sig mellan olika branscher samt vilka aspekter som gör att det eventuellt skiljer sig mellan branscher. Vidare forskning bör även replikera denna studie inom några år då CSRD inte riktigt har påverkat SMEs ännu men kommer förmodligen att göra det i framtiden.  Nyckelord: Small and medium-sized enterprises (SME), Corporate Social Responsibility (CSR), Corporate Sustainability Reporting Directive (CSRD), hållbarhetsarbete och motivationer. / Title: Motivations for voluntary sustainability work for SMEs  Level: Bachelor's degree thesis in business administration  Author: Emelie Bast och William Henningsson  Supervisor: Asif M Huq  Date: 2024 - may  Aim: Previous research shows an increasing trend of CSR activities among SMEs even though legal requirements do not yet affect them. This study aims to investigate why small and medium-sized enterprises (SMEs) engage in CSR activities even though they are not required by law to report it. The focus is on increasing knowledge of how SMEs are affected by CSRD, whether CSR activities are economically profitable for SMEs, and whether CSR provides long-term competitive advantages. Method: The study is based on social constructivism with a hermeneutic approach and an abductive research strategy. A qualitative research strategy is applied, where the empirical data of the study was collected through semi-structured interviews. The respondents mainly consisted of owners of small and medium-sized enterprises in Gävle/Sandviken. The theoretical framework of the study, based on previous research, and the empirical data were analyzed according to the study's themes. Through the abductive research approach, the authors have oscillated between theory and empirical data to address the study's purpose. Results and conclusions: The study indicates that increased knowledge and implementation of CSR activities among SMEs can provide potential benefits for the business and society. CSR work among SMEs can have a positive impact on internal and external factors within economic, social, and environmental aspects.  Contribution of the thesis: The study provides a theoretical contribution by increasing knowledge of SMEs' motivations and engagement in CSR work despite not being subject to legal requirements. It also provides increased information and insights into SMEs' opinions on CSRD. The study offers a practical contribution to SMEs, where increased knowledge and information about CSR and CSRD can positively impact the business. Companies should implement CSR activities based on their conditions, as it can have positive effects in the future.  Suggestions for future research: Future research should focus on how SMEs' relationships and motivations for CSR may differ between different industries and what aspects may cause these differences. Further research should also replicate this study in a few years, as CSRD has not yet significantly impacted SMEs but is likely to do so in the future.  Key words: Small and medium-sized enterprises (SME), Corporate Social Responsibility (CSR), Corporate Sustainability Reporting Directive (CSRD), sustainability work and motivations.

Studiens syfte är att undersöka sambandet gällande hållbarhetsredovisningens påverkan på företagens finansiella lönsamhet. Studien tar även hänsyn till branschspecifika faktorer, vilket tidigare forskning saknat. För att besvara studiens syfte har en kvantitativ forskningsmetod använts. Den teoretiska referensramen består av institutionell teori, legitimitetsteori och intressentteori, vilket hypoteserna formulerats utifrån. Studien analyserar hur omfattningen på hållbarhetsredovisningar år 2013 påverkat företagens finansiella lönsamhet år 2014. Företagens finansiella lönsamhet mäts med nyckeltalen ROE och ROA. Studien använde sig utav en regressionsanalys, där de oberoende variablerna var företagens bransch, företagens ålder, balanslikviditet, omsättning samt CSR antal ord. Det empiriska resultatet påvisade att det inte förekom något samband gällande hållbarhetsredovisningens påverkan på företagens finansiella lönsamhet. Studien visade heller inget samband gällande företagens bransch och dess påverkan på företagens finansiella lönsamhet. Studiens frågeställning besvaras således med att det inte finns något samband gällande hållbarhetsredovisningens påverkan på företagens finansiella lönsamhet. Slutsatsen stöds även av studiens kontrollvariabler, företagens ålder, balanslikviditet samt omsättning. Resultatet talar för att vid en regressionsanalys av ROE och ROA skall ingen av de valda variablerna inkluderas i modellen. Resultat skall tolkas med försiktighet. Studien analyserade sambandet under en kort tidsperiod vilket leder till att studien brister i den långsiktiga aspekten. / This study’s purpose is to explore the connection regarding sustainability reports and its effect on corporate financial profitability. This study also takes into account industry-specific factors, which previous research are lacking. A quantitative research method has been used. The theoretical framework is based on institutional theory, legitimacy theory and stakeholder theory, which the hypotheses are founded from. The study analyzes the extent of sustainability reports in 2013 and how it affected the financial profitability in 2014. Financial profitability is measured with the indicators ROE and ROA. The study uses a regression analysis, where the independent variables are the business industry, corporate age, balance sheet liquidity, turnover and CSR number of words. The empirical result indicated that there is no connection regarding sustainability report and its effect on financial profitability. The study didn’t either show a connection regarding the company’s industry and its effect on profitability. The study’s research question is therefore answered with that there is no connection regarding sustainability report and its effect on financial profitability. This conclusion is also supported by the study’s control variable, corporate age, balance sheet liquidity and turnover. The result regarding ROE and ROA indicates that none of the variables should be included. The result should be interpreted with caution. The study analyzes the connection in a short period of time, which leads to the lacking of a long-turn aspect.

The importance of addressing the topic of sustainable development has been widely acknowledged, and the researchers call for future studies that would develop new perspectives on integrating sustainability in the business context. Currently, most of such studies focus on large companies, whereas it has been shown that the impact of SMEs on the economy, the society and the environment is also significant. The present work aims at exploring the integration of corporate social responsibility (CSR) and corporate sustainability (CS) in small and medium-sized enterprises (SMEs) in the Nordic countries. Adopting a qualitative dominant mixed research method, the following objectives are achieved: using content analysis, we analyse the activities disclosed by SMEs and describe their type and focus. Further, the multiple case study of 13 SMEs operating in Sweden, Finland, Norway, Denmark and Iceland allows exploration of the process of CSR integration in companies in more detail. Using the abductive approach to analysis and systematically combining the existing approaches to analysing CSR integration with the empirical findings, we are able to distinguish several specifics of SMEs. Namely, the process of CSR integration in SMEs may be different due to increased role of the top management commitment and the varying degree of externally formalising CSR and CS through obtaining certifications. This allows us to design suggestions for the updated model of CSR integration, which would reflect these specifics of SMEs. The present work contributes to current research by exploring CSR and CS integration in the context of SMEs, which have been previously identified as research gaps. We develop suggestions for modifying an existing framework for analysing CSR integration that combines the focus on specific business operations and the stages that a company can undergo in implementing CSR. The developed model could be used as a practical tool for analysing the company and the potential areas that would lead to CSR integration on a more strategic level. The qualitative nature of the present work and supporting the theoretical reflections with quotes from SME managers and owners provides opportunities for naturalistic generalisations and gaining insights on what activities could be implemented in companies. We acknowledge that our work has several limitations. The qualitative nature of the study does not allow statistical generalisation; thus, further research is recommended to enhance the findings and test the developed model in different context and using different methods, as well as targeting not only managers and owners whose responsibilities are related to strategy and sustainability, but also employees from other functions. Quantitative and qualitative studies of SMEs in the analysed region conducted by native speakers are also recommended.

Syftet med denna uppsats är att undersöka och redovisa hur ett antal företag inom olika branscher i Sverige arbetar med frågor som rör social, miljömässig och ekonomisk hållbarhet: vanligtvis kallat corporate sustainability och CSR. Begreppen sammanfattar företagens strävan att uppnå långsiktig hållbarhet i sin verksamhet, till exempel genom att hushålla med naturresurser. Uppsatsen bygger på casestudier, med tillhörande djupintervjuer, av sex olika företag. Den grundläggande frågeställningen är hur företagens arbetat med sin organisationsutveckling för att implementera CSR i verksamheten och till exempel bli ett ”grönare” företag. Slutsatserna i studien är att företagen i studien tar ett tydligt samhällsansvar i någon form och samtidigt avfärdar den klassiska ekonomiska teoribildningen kring vinstmaximering som förlegad.  Uppsatsen skulle även kunna utgöra ett instrumentellt dokument för företag som vill lära sig mer om eller utveckla sitt CSR-arbete. Den berör även de negativa konsekvenser som riskerar följa av ett CSR-arbete som inte är tillräckligt dedikerat, används i egen-syfte (greenwashing) eller inte får något utrymme alls.

A sustentabilidade está sendo inserida no contexto empresarial como uma forma de minimizar os impactos causados pelos processos produtivos. Empresas estão deixando de considerar somente questões econômicas e passaram a atentarem-se as questões socioambientais. Diante desse contexto, as organizações utilizam ferramentas como normas de sistemas de gestão para auxiliar a satisfazer os anseios das partes interessadas e introduzir a sustentabilidade em seus contextos. No cenário científico não identificou-se estudos que abordassem a relação existente entre normas de sistemas de gestão e a sustentabilidade empresarial. Sendo assim, esse estudo teve como objetivo analisar a relação entre normas de sistemas de gestão (ISO 14001, ISO 9001, OHSAS 18001 e NBR 16001) e a sustentabilidade empresarial. Para isso realizou-se uma revisão bibliográfica com o intuito de identificar os requisitos da sustentabilidade empresarial. Esses foram extraídos do Índice de Sustentabilidade Empresarial, Indicadores Ethos e Global Reporting Initiative, pois agrupam os principais elementos da sustentabilidade empresarial. Posteriormente foi construída matriz de relação contendo os requisitos da sustentabilidade empresarial e os requisitos de cada norma de sistema de gestão estudada. Essa matriz foi preenchida pela pesquisadora e por 6 especialistas que utilizam essas normas diariamente. Posteriormente as respostas foram consolidadas gerando a Matriz de Relação Consolidada (MRC) que foi analisada e interpretada. As relações foram classificadas como forte, moderada, fraca ou nula. Essa matriz foi o meio utilizado para atingir o objetivo da pesquisa. Os resultados da pesquisa apontam que a ISO 9001 e a OHSAS 18001 possuem relação fraca com a sustentabilidade empresarial. A ISO 14001 apresenta relação moderada e a NBR 16001 apresenta relação forte. Sendo assim, conclui-se que esses padrões normativos podem auxiliar as empresas a introduzirem a sustentabilidade em seu contexto, no entanto, a ISO 9001 e a OHSAS 18001 são normas que abordam apenas alguns elementos da sustentabilidade empresarial. A NBR 16001 é a norma que mais apresenta os elementos da sustentabilidade em seu escopo. Sendo assim, empresas que objetivam introduzir a sustentabilidade nos ambientes corporativos poderiam focar na implementação da NBR. / Sustainability is being inserted into the business context as a way to minimize the negative impacts of production processes. Organizations are ceasing to consider only economic issues and began to heed to social and environmental issues. In this context, organizations use tools such as management system standards to help stakeholders satisfy their aspirations and introduce sustainability into their contexts. A study that approached the relation between standards of management systems and corporate sustainability wasnt identified in the scientific scenery. Therefore, the goal is to analyze the relation between management system standards (ISO 14001, ISO 9001, OHSAS 18001 and NBR 16001) and corporate sustainability. A literature review was carried out in order to identify the requirements of corporate sustainability. These were taken from the Corporate Sustainability Index, Ethos Indicators and Global Reporting Initiative, for they group the main elements of corporate sustainability. Later, a relation matrix containing the requirements of corporate sustainability was built with the requirements of each standard management system studied. This matrix was filled by the researcher and six experts who use these standards daily. Later responses were consolidated generating the Consolidated Relation Matrix which was analyzed and interpreted. Relations were classified as strong, moderate, weak or null. This matrix was the means used to achieve the objective of the research. The survey results show that the ISO 9001 and OHSAS 18001 have weak relation to corporate sustainability. The ISO 14001 has moderate relation and the NBR 16001 presents strong relation. Therefore, it is concluded that these regulatory standards can help companies to introduce sustainability in their context, however, ISO 9001 and OHSAS 18001 are standards that address only some elements of corporate sustainability. The NBR 16001 is the standard that has more elements of sustainability in its scope. Thus, companies aiming to introduce sustainability into corporate environments could focus on the implementation of the NBR 16001.

O aumento significativo da deterioração das condições ambientais e sociais em muitas partes do mundo indicam que a sustentabilidade como um todo pode estar ameaçada. Assim a sustentabilidade empresarial tornou-se um objetivo bastante almejado e de fundamental importância não só para as empresas que sofrem constantes pressões sociais, mas também para toda a humanidade. Por esses motivos, cada vez mais empresas estão adotando relatórios de sustentabilidade para demonstrar seu engajamento com a sustentabilidade empresarial. Para tanto, é preciso utilizar indicadores adequados para a mensuração de desempenho dessas organizações em relação à sustentabilidade. Assim, esta dissertação analisou relatórios de sustentabilidade e identificou que o relatório de sustentabilidade GRI vem sendo utilizado não apenas como um relatório de transparência mas como um certificador, portanto tem como objetivo avaliar se o GRI pode ser analisada como ferramenta adequada para a caracterização de empresas brasileiras enquanto sustentáveis, por meio de revisão bibliográfica, pesquisa em modelos de indicadores de sustentabilidade e análise dos relatórios das seis empresas brasileiras atestadas como A+. Como resultado desta pesquisa verificou-se que o GRI deve ser melhorado em vários e importantes aspectos para que possa ser usado como certificador da Sustentabilidade Empresarial. / The significant increase of deteriorating environmental and social conditions in many parts of the world indicate that sustainability as a whole may be threatened. Thus corporate sustainability has become a very desired objective and of fundamental importance not only for companies that suffer constant social pressures, but also for all mankind. Thus, seek sustainability has come to represent a real need for organizations to be able to survive. For these reasons more and more companies are adopting sustainability reports to demonstrate their commitment to corporate sustainability. Thus, this dissertation examined sustainability reports and identified the GRI sustainability report has been used not only as a transparency report but as a certifier therefore aims to evaluate whether the GRI can be considered as suitable tool for characterizing companies while Brazilian sustainable, through literature review, research on models of sustainability indicators and analysis of the reports of the six Brazilian companies certified as A +. As a result of this research it was found that the GRI should be improved in several important respects so that it can be used as certifier Corporate Sustainability.