Thesis (MBA (Business Management))--University of Stellenbosch, 2007. / ENGLISH ABSTRACT: Corporate governance in South Africa was institutionalised by the publication of the King Report on Corporate Governance in 1994. The King Reports were set up to ensure transparency and accountability within companies. The second King Report on corporate governance for South Africa was released in 2002 and compliance with certain aspects of the report made compulsory as a listing requirement for companies trading on the Johannesburg Stock Exchange in 2003. These requirements adopt an approach of comply or explain, and companies have to report on whether they comply with the recommendations of the second King report, or have to explain the reason for such non-compliance. In 2004 the Johannesburg Stock Exchange launched the SRI Index with the aim to facilitate investment in such companies that have adopted the triple bottom line approach to reporting. The Global Reporting Initiative (GRI) develops and disseminates globally applicable sustainability reporting guidelines which provide a framework for reporting on an organisation’s economic, environmental, and social performance. The first draft guidelines of the GRI were released in 1999 and updated in 2002. The third generation (3G) of the reporting guidelines were released in October 2006. The focus of this research project was to conduct a survey on all companies that are listed on the Johannesburg Stock Exchange All Share Index as well as the companies listed on the JSE SRI Index, with the aim of giving some insight into the development of corporate governance and sustainability reporting applied by South African companies. The findings of the 2006 study were compared to the findings of a similar study on compliance on integrated sustainability reporting done in 2004, and trends were identified, analysed and discussed. Specific focus was placed on the reporting on issues of climate change, biodiversity and compliance with applicable sector charters. The 2006 survey established that overall reporting on sustainability and governance issues has improved, that companies are publishing additional detail on the implementation of BEE and transformation policies and that corporate governance and ethical compliance have been entrenched in the companies’ corporate culture. Environmental management is the matter that was least reported on. / AFRIKAANSE OPSOMMING: Korporatiewe bestuur in Suid Afrika was geinstitusionaliseer deur die publikasie van die King Verslag oor Korporatiewe Bestuur in 1994. Die King Verslag was ontwikkel om deursigtigheid en aanspreeklikheid in maatskappye te verseker. Die tweede Verslag oor Korporatiewe Bestuur in Suid Afrika was vrygestel in 2002 met sekere aspekte van die verslag wat verpligtend is as ’n maatskappy wil noteer op die Johannesburgse Effektebeurs. Die verslag vereis van maatskappye om ’n standpunt in te neem van voldoening of verduideliking. Die maatskappy moet ’n verslag inlewer om redes te verskaf hoekom hulle voldoen aan die regulasies, of verduidelik hoekom hulle nie aan die regulasies van die tweede King Verslag voldoen het nie. In 2004 het die Johannesburgse Effektebeurs die SRI Indeks bekend gestel met die doel van fasilitasie vir beleggings in maatskappye wat die ’triple bottom line’ standpunt aanwend. Die ’Global Reporting Initiative’ ontwikkel en versprei globale riglyne vir ’triple bottom line’ verslagdoening – dit verskaf 'n raamwerk vir verslagdoening van ’n organisasie se ekonomiese, omgewings en sosiale optrede. Die eerste stel riglyne is vrygestel in 1999 en aangepas in 2002. Die derde generasie van die riglyne is vrygestel in Oktober 2006. Die fokus van die navorsing was alle maatskappye wat op die JSE All Share Indeks geregistreer is asook die maatskappye wat deel vorm van die JSE SRI Indeks, met die doel om insig te gee in die ontwikkeling van korporatiewe maatreëls en verslagdoening wat toegepas word deur Suid Afrikaanse maatskappye. Die resultate van die 2006 studie is vergelyk met resultate van ’n soortgelyke studie in 2004. Spesifieke fokus was geplaas op verslagdoening oor sake met betrekking tot klimaatsverandering, biodiversiteit en voldoening met toepaslike sektor verslae. Die 2006 ondersoek het bevind dat algehele verslagdoening verbeter het; dat maatskappye verdere inligting beskikbaar stel oor die implementasie van swart ekonomiese bemagtiging, transformasie beleid en korporatiewe bestuur; en dat etiese voldoening ge-integreer was in die maatskapy se korporatiewe kultuur.

O desenvolvimento sustentável tem sido um grande desafio global e as empresas têm grande participação nesse processo, uma vez que movimentam a economia e geram empregos, consomem matérias-primas e poluem o meio ambiente. As grandes corporações são as que causam os maiores danos, mas podem contribuir para alcançar os Objetivos de Desenvolvimento Sustentável (ODS) e suas prioridades globais. A indústria da construção civil, especificamente, desempenha importante papel econômico e é responsável por um consumo significativo de recursos naturais e por um impacto ambiental bastante expressivo. Coibidas por pressões externas, de regulamentações, investidores e outras partes interessadas, as empresas do setor da construção civil têm feito seu relato de sustentabilidade de acordo com o modelo da Global Reporting Iniciative (GRI), que incentiva as empresas a definirem quais questões relativas à sustentabilidade são mais relevantes para sua cadeia de valor, por meio do princípio de \"materialidade\". O principal objetivo deste trabalho foi identificar como a construção civil brasileira impacta positiva ou negativamente os Objetivos de Desenvolvimento Sustentável (ODS), considerando os segmentos das construtoras, fábricas e cimenteiras. Um grupo de empresas representantes da construção civil brasileira foi selecionado para o estudo, que se dividiu em três etapas, sendo a primeira uma revisão sistemática de literatura a respeito dos impactos do setor da construção civil; a segunda uma análise de dados secundários, que são os relatórios de sustentabilidade das empresas estudadas; e a terceira uma etapa de entrevistas com especialistas do setor da construção civil. Na segunda etapa, com base nas matrizes individuais das empresas, foram elaboradas matrizes de materialidade unificadas para os segmentos do setor. Elas foram, então, validadas pelos especialistas da construção civil e comparadas com os dados encontrados na revisão sistemática de literatura. Após a validação das matrizes, conseguiu-se uma relação dos ODS que são impactados positiva ou negativamente pelos principais aspectos materiais do setor. Identificou-se que os principais ODS impactados positivamente são os de número 3, 4, 8 e 9; e os principais ODS impactados negativamente são os ODS 5, 6, 7, 10, 11, 12, 13, 15 e 16. Isso indica que apenas 4, dentre os 17 ODS não são diretamente impactados pelos aspectos materiais do setor da construção civil brasileira. Sendo assim, foram feitas sugestões para mitigação dos impactos causados que incluem, principalmente, medidas governamentais, em relação à regulamentação e fiscalização; e empresariais, a respeito do modelo de gestão. Tendo como base o Guia SDG Compass, as empresas poderão desenvolver uma estratégia de gestão que tenha o propósito de colocar a sustentabilidade no centro da estratégia empresarial. Desta forma, as empresas poderão desenvolver um modelo de gestão voltado para o futuro e para o alcance dos ODS e, assim, melhorar o diálogo entre todas as partes interessadas. Além disso, este trabalho agrega conhecimento teórico ao avançar na exploração da literatura e da pesquisa sobre os ODS, uma vez que eles, tendo sido lançados no final de 2015, ainda se tratam de um campo recente de pesquisa. O trabalho também avança no delineamento do panorama em que o setor de construção civil brasileiro se encontra frente à sustentabilidade organizacional, aos relatos de sustentabilidade com base nas diretrizes da GRI e ao desenvolvimento de matrizes de materialidade. / Sustainable development has been a major global challenge and companies have a strong stake in this process as they move the economy and generate jobs, consume raw materials and pollute the environment. Large corporations are the ones causing the greatest damage, but they can contribute to achieving the Sustainable Development Goals (SDG) and their global priorities. The construction industry, specifically, plays an important economic role and is responsible for a significant consumption of natural resources and a very significant environmental impact. Constrained by external pressures, regulations, investors and other stakeholders, companies in the construction industry have made their sustainability report according to the Global Reporting Initiative (GRI) model, which encourages companies to define which issues are more relevant to their value chain, it is the principle of \"materiality\". The main objective of this work was to identify how Brazilian civil construction positively or negatively impacts the Sustainable Development Goals (SDG), considering the segments of construction companies, factories and cement companies. A group of companies representing Brazilian civil construction was selected for the study, which was divided into three stages, the first being a systematic review of the literature on the impacts of the civil construction sector; the second an analysis of secondary data, which are the sustainability reports of the companies studied; and the third a stage of interviews with specialists in the construction industry. In the second stage, based on the individual corporate matrices, unified materiality matrices were elaborated for the segments of the industry. They were then validated by construction specialists and compared with the data found in the systematic literature review. After the validation of the matrices, it could be made a list of the SDG that are positively or negatively impacted by the main material aspects of the sector. It was identified that the main positively impacted SDG are those of numbers 3, 4, 8 and 9; and the main SDG negatively impacted are SDG 5, 6, 7, 10, 11, 12, 13, 15 and 16. This indicates that only 4 of the 17 SDG are not directly impacted by the material aspects of the Brazilian construction industry. Thus, suggestions were made to mitigate the impacts caused, which mainly include governmental measures, in relation to regulation and inspection; and business, regarding the management model. Based on the SDG Compass Guide, companies can develop a management strategy that aims to put sustainability at the center of business strategy. In this way, companies will be able to develop a future-oriented management model and to achieve the SDG and thus improve the dialogue among all stakeholders. In addition, this work adds theoretical knowledge in advancing the exploration of literature and SDG research, since they were launched at the end of 2015 and are still a recent field of research. The work also advances in the outline of the scenario in which the Brazilian civil construction sector faces organizational sustainability, sustainability reports based on GRI guidelines and the development of materiality matrices.

Milton Friedman’s theory of free market corporate responsibility, which states that the maximizing of profits is the only social responsibility a law-abiding business has, is clearly a concept of the past. A concept that is very relevant today, is the concept of sustainable development, which may be defined as development that meets the needs of the present world without forfeiting the ability of future generations to meet their personal needs. This concept recognises that stakeholders and shareholders require forward-looking information to attend to the economic, environmental and social aspects of a business’s activities. Previous research has indicted that the financial performance of a business alone isn’t the sole reason for its success. This demonstrates the change from a single-bottom-line management and reporting approach to a triple-bottom-line management and reporting approach. The Global Reporting Initiative (GRI) developed a Sustainability Reporting Framework that is generally considered the most widely used framework in terms of social responsibility reporting. In this research project, the unique set of business principles and values of co-operatives were analyzed and evaluated, and congruence were found between sustainable development and co-operative governance. Co-operatives in their diverse forms support the fullest participation in the economic and social development of people since they put people at the centre of their business and not capital. The primary objective of this study was to determine the extent to which the GRI guidelines, as a reporting framework, are feasible or applicable to cooperatives as a business model. In this research project, the abovementioned GRI guidelines are applied on a selected cooperative’s activities. The empirical case study, based on the agricultural co-operative Agri- Com, illustrated that the Level C Reporting Framework as per the GRI, can be used very successfully in the co-operative business model. In the case of Agri-Com, it was found that even though it is a co-operative, its primary management and reporting focus remained primarily on the financial aspects. It can therefore be recommended that in this instance, the guidelines per the Level C Reporting Framework, be considered as a method to better embrace the principles of the co-operative business model. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

Milton Friedman’s theory of free market corporate responsibility, which states that the maximizing of profits is the only social responsibility a law-abiding business has, is clearly a concept of the past. A concept that is very relevant today, is the concept of sustainable development, which may be defined as development that meets the needs of the present world without forfeiting the ability of future generations to meet their personal needs. This concept recognises that stakeholders and shareholders require forward-looking information to attend to the economic, environmental and social aspects of a business’s activities. Previous research has indicted that the financial performance of a business alone isn’t the sole reason for its success. This demonstrates the change from a single-bottom-line management and reporting approach to a triple-bottom-line management and reporting approach. The Global Reporting Initiative (GRI) developed a Sustainability Reporting Framework that is generally considered the most widely used framework in terms of social responsibility reporting. In this research project, the unique set of business principles and values of co-operatives were analyzed and evaluated, and congruence were found between sustainable development and co-operative governance. Co-operatives in their diverse forms support the fullest participation in the economic and social development of people since they put people at the centre of their business and not capital. The primary objective of this study was to determine the extent to which the GRI guidelines, as a reporting framework, are feasible or applicable to cooperatives as a business model. In this research project, the abovementioned GRI guidelines are applied on a selected cooperative’s activities. The empirical case study, based on the agricultural co-operative Agri- Com, illustrated that the Level C Reporting Framework as per the GRI, can be used very successfully in the co-operative business model. In the case of Agri-Com, it was found that even though it is a co-operative, its primary management and reporting focus remained primarily on the financial aspects. It can therefore be recommended that in this instance, the guidelines per the Level C Reporting Framework, be considered as a method to better embrace the principles of the co-operative business model. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

Submitted by Cristiane Oliveira (cristiane.oliveira@fgv.br) on 2011-05-25T13:39:42Z No. of bitstreams: 1 71070100708.pdf: 11120935 bytes, checksum: 3e9e4a75ed6d5a7ce9fb366cc0778ed9 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia(suzinei.garcia@fgv.br) on 2011-05-25T13:41:48Z (GMT) No. of bitstreams: 1 71070100708.pdf: 11120935 bytes, checksum: 3e9e4a75ed6d5a7ce9fb366cc0778ed9 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia(suzinei.garcia@fgv.br) on 2011-05-25T13:43:00Z (GMT) No. of bitstreams: 1 71070100708.pdf: 11120935 bytes, checksum: 3e9e4a75ed6d5a7ce9fb366cc0778ed9 (MD5) / Made available in DSpace on 2011-05-25T14:44:22Z (GMT). No. of bitstreams: 1 71070100708.pdf: 11120935 bytes, checksum: 3e9e4a75ed6d5a7ce9fb366cc0778ed9 (MD5) Previous issue date: 2011-02-24 / This work aims to comparatively analyze the social and environmental information disseminated by Latin American companies in their reports. A content analysis was made of the social and environmental information disclosed by a sample of 226 organizations, in the period from 2004 to 2009, categorized by country, company, industry, and year. Voluntary guidelines by Global Reporting Initiative were used as a guide to analyze the content of annual reports, sustainability reports and 20F Forms, made available by organizations on their websites or by the stock exchanges on which they negotiate their actions. Most trading companies in the region do not provide social and environmental information in their annual reports or specific reports on the subject. Within the framework of multinationals operating in Latin America and that have been selected for this study, a greater concentration of those in Argentina, Chile and Peru were companies about whom more information was made available and environmental information in reports analyzed. Generally the level of adherence to the disclosure of social and environmental information using voluntary guidelines, by the Latin American countries that were analyzed during this study was found to be low, though companies established in Brazil were found to have a higher level of adherence to these guidelines. The theoretical reference indicated that various historical influences have contributed to the above result, such as the attention to social and environmental issues given by business leaders, in addition to the support of NGO’s that specialize in providing information on the subject. The Instituto Ethos de Empresas e Responsabilidade Social, and other entities, such as IBASE and GIFE performed an important role in the dissemination and professionalization of social and environmental information of Brazilian companies. In the other Latin American countries the subject is still incipient, although there are several local institutions that focus on corporate participation in the development and dissemination of reports focused on the subject. These reports only became widely available a few years ago. Companies that made up the sample of this study were among the largest in their respective countries. In the case of Brazil and Mexico, local industry has its own way of carrying out social and environmental initiatives, as well as disclosing the relevant information in specific reports. Regarding the development and dissemination of socialenvironmental information, the annual report has become the main source used for this purpose, followed by the sustainability report, published as part of the annual report or as a specific publication. / Este trabalho tem o objetivo de analisar comparativamente as informações socioambientais divulgadas pelas companhias latino-americanas nos seus relatórios. Foi efetuada uma análise de conteúdo das informações socioambientais divulgadas por uma amostra de 226 organizações, no período de 2004 a 2009, segregadas por país, empresa, setor e ano. Foram utilizadas as diretrizes voluntárias da Global Reporting Initiative como escopo para analisar o conteúdo dos relatórios anuais, relatórios de sustentabilidade e Formulários 20F, disponibilizados pelas organizações, nos seus websites ou nas bolsas de valores em que negociam suas ações. A maioria das companhias de capital aberto na região não disponibiliza informações socioambientais nos seus relatórios anuais ou em relatórios específicos sobre o tema. No âmbito das multinacionais que operam na América Latina e que foram selecionadas para este estudo, percebeu-se maior concentração dessas na Argentina, Chile e Peru e foram as companhias que mais divulgaram informações socioambientais nos relatórios analisados nesses países. Entre os países latino-americanos, verificou-se que o nível de aderência às diretrizes voluntárias de divulgação de informações socioambientais é baixo, mas as companhias estabelecidas no Brasil são as que têm maior e melhor nível de aderência a tais diretrizes. O referencial teórico indicou as várias influências históricas que contribuíram para esse resultado, como a organização e adesão do setor empresarial à questão socioambiental, além do apoio de ONGs que se especializaram em difundir o tema. O Instituto Ethos de Empresas e Responsabilidade Social, além de outras entidades, como IBASE e GIFE, exerceram e exercem importante papel na difusão e profissionalização das ações socioambientais das companhias brasileiras. Nos demais países, o assunto ainda é incipiente, apesar de haver várias instituições locais voltadas para a participação empresarial na elaboração e divulgação de relatórios voltados para o tema, o assunto começou a ser amplamente divulgado há poucos anos. As companhias que compuseram a amostra deste trabalho estão entre as de maior porte dos seus respectivos países. No caso do Brasil e do México, a indústria local tem sua maneira própria de elaborar ações socioambientais, bem como, divulgá-las em relatórios específicos. Quanto à evolução e forma de divulgação de informações socioambientais, tem-se o relatório anual como o principal canal utilizado pelas companhias para destacar tais informações, seguido do relatório de sustentabilidade, divulgado como parte do relatório anual, ou como uma publicação específica.

Submitted by Cristiane Shirayama (cristiane.shirayama@fgv.br) on 2011-05-31T15:39:21Z No. of bitstreams: 1 65080100011.pdf: 3559151 bytes, checksum: 7304a118a3bd7f1d7347214eca520e1c (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia(suzinei.garcia@fgv.br) on 2011-05-31T15:43:50Z (GMT) No. of bitstreams: 1 65080100011.pdf: 3559151 bytes, checksum: 7304a118a3bd7f1d7347214eca520e1c (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia(suzinei.garcia@fgv.br) on 2011-05-31T15:44:55Z (GMT) No. of bitstreams: 1 65080100011.pdf: 3559151 bytes, checksum: 7304a118a3bd7f1d7347214eca520e1c (MD5) / Made available in DSpace on 2011-06-01T16:15:38Z (GMT). No. of bitstreams: 1 65080100011.pdf: 3559151 bytes, checksum: 7304a118a3bd7f1d7347214eca520e1c (MD5) Previous issue date: 2010-11-12 / A pesquisa pretende avaliar o grau de maturidade necessário para elaboração e publicação de um Relatório de Sustentabilidade Integrado. O setor sucroenergético brasileiro foi escolhido para a pesquisa por aderir ao padrão da Global Reporting Initiative para relatórios de sustentabilidade e por ser um setor com exposição nacional e internacional, que vem passando por grandes transformações com entrada de novos players nacionais e internacionais, profissionalização da gestão, alterações de práticas operacionais visando atender exigências ambientais e sociais. Para se entender o grau de maturidade das organizações foi preciso definir seis fundamentos de supor-te à realização de um relatório integrado: processos, estrutura, pessoas, sistemas, políticas e procedimentos e cultura organizacional. A seguir, foram estabelecidos três graus de maturidade – alto, médio e baixo. Assim, para cada um desses fundamentos foi atribuído um grau de maturidade. Na prática de elaborar relatórios de desempenho as organizações podem estar em diferentes estágios de um processo evolutivo. Elas têm por fim a publicação de um relatório integrando os aspectos econômicos, ambientais e sociais, denominado triple bottom line. Nesse processo evolu-tivo, existem as empresas que reportam seu desempenho econômico financeiro e há as que reportam o relatório anual da administração mais completo e que pode conter o relatório de sustentabilidade. Os dois estágios requerem a aplicação dos fundamentos descritos acima, mas em graus de complexidades diferentes. Para elaborar e publicar um relatório integrado, o grau de utilização dos fundamentos deverá ser muito maior. Esse grau de maturidade na aplicação dos fundamentos será determinante para o processo de interação com os stakeholders, criar um relatório transparente e que seja também útil às suas interpretações e decisões. A pesquisa detectou que as empresas do setor, como o esperado, têm o grau de maturidade alto quando se trata de reportar o desempenho econômico-financeiro. Quando se trata dos indicadores ambientais, já se nota uma evolução em relação ao tema; há um esforço maior a ser empreendido quando o assunto é o reporte dos aspectos sociais. Independentemente do grau de maturidade, a iniciativa das empresas do setor sucroenergético brasileiro (na região Centro-Sul), na evolução dos Relatórios de Sustentabilidade, deverá reverter em prol do desafio global para o meio ambiente. / 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.

Submitted by Milena Rubi (milenarubi@ufscar.br) on 2017-02-14T12:20:55Z No. of bitstreams: 1 OLIVEIRA_Gustavo_2016.pdf: 86397741 bytes, checksum: 5fd2cb2fc874df1b8fd8daa0139f9f6d (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2017-02-14T12:21:07Z (GMT) No. of bitstreams: 1 OLIVEIRA_Gustavo_2016.pdf: 86397741 bytes, checksum: 5fd2cb2fc874df1b8fd8daa0139f9f6d (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2017-02-14T12:21:17Z (GMT) No. of bitstreams: 1 OLIVEIRA_Gustavo_2016.pdf: 86397741 bytes, checksum: 5fd2cb2fc874df1b8fd8daa0139f9f6d (MD5) / Made available in DSpace on 2017-02-14T12:21:31Z (GMT). No. of bitstreams: 1 OLIVEIRA_Gustavo_2016.pdf: 86397741 bytes, checksum: 5fd2cb2fc874df1b8fd8daa0139f9f6d (MD5) Previous issue date: 2016-04-27 / Não recebi financiamento / Over the last decade, sustainability reporting have gained prominence as a growing practice among organizations around the world, accompanied by the increased popularity and adoption of the Global Reporting Initiative (GRI) framework. This has opened space for studies on the disclosure practices of organizations, resulting in the creation of evaluation methodologies for sustainability reports generally focused on the detail level of the information disclosed. As the GRI guidelines are now the main reference for the preparation of such reports and from January 2016 onwards his fourth generation is mandatory, an appropriate methodology is necessary. Mainly considering a focus hitherto despised, as the compliance with the GRI framework and the reporting of meaningful content to the stakeholders, which can be a good representative of the disclosure practices and performance of the organization towards sustainability. Thus, the study aims to propose an evaluation tool for sustainability reports according to GRI G4 guidelines, in addition the study also seeks to clarify how the GRI framework is being used by organizations, to identify the methodological weaknesses of the other evaluation methods and to analyze the performance of various organizations in the new tool. Through a Systematic Literature Review, the main evaluation methods were raised and, after analysis, the methodological weaknesses have been identified. Then, we first tried to explain how the GRI framework is being used to monitor and report on organizational sustainable practices. Hence, it was analyzed GRI reports of the automotive sector published between 2010 and 2014. Thirteen reports at national level and 76 reports globally were analyzed. After, a questionnaire was applied to researchers from around the world on issues related to evaluation, reports and sustainability, and the results were used to determine the weight of the GRI elements using the Mudge diagram. Therefore, a quick and easy to use evaluation method based on GRI guidelines has been developed and applied for all the 89 analyzed reports. Additionally, the Spearman's rank correlation coefficient and direct comparatives were conducted to identify behavioral patterns in sustainability reporting. The research brings contributions both to the academic area, such as the identification of errors in the reports currently released and present weaknesses in the existing assessment methodologies; and to practice area, once the sustainability report assessment tool is pratical and useful to organizations, stakeholders and the GRI itself. / Na última década, os relatórios de sustentabilidade têm se destacado como uma prática crescente entre as organizações de todo o mundo, sendo acompanhado pela maior popularidade e adoção das diretrizes da Global Reporting Initiative (GRI). Isso tem aberto espaço para o surgimento de estudos sobre as práticas de divulgação das organizações, resultando na criação de metodologias para avaliação de relatórios de sustentabilidade geralmente focadas na amplitude e profundidade dos tópicos divulgados. Como as diretrizes da GRI têm se mostrado a principal referência para elaboração de tais relatórios e a partir de janeiro de 2016 a sua geração G4 tem caráter obrigatório, se faz necessário uma metodologia adequada, considerando focos até então desprezados como a aderência à estrutura GRI e o relato de conteúdos significativos aos stakeholders, os quais podem ser bons representativos das práticas de divulgação e do desempenho da organização rumo a sustentabilidade. Desse modo, o objetivo desse estudo é propor uma ferramenta de avaliação de relatórios de sustentabilidade elaborados conforme as diretrizes da GRI, adicionalmente o estudo ainda busca esclarecer como a estrutura da GRI vem sendo utilizada pelas organizações, identificar as fraquezas metodológicos dos demais métodos de avaliação de relatórios e analisar o desempenho de diversas organizações na nova ferramenta. Por meio de uma Revisão Sistemática da Literatura os principais métodos de avaliação foram levantados e, após análise, as fraquezas metodológicas foram identificadas. Na sequência, se buscou esclarecer como a estrutura da GRI vem sendo utilizada para monitorar e relatar as práticas sustentáveis organizacionais, para isso se analisou relatórios do setor automotivo elaborados conforme as diretrizes da GRI e divulgados entre 2010 e 2014, totalizando 13 relatórios a nível nacional e 76 relatórios a nível global. Para construção da ferramenta, um questionário foi aplicado com pesquisadores de todo o mundo sobre questões relacionados a avaliação de relatórios e da sustentabilidade, e seus resultados foram utilizados para a definição dos pesos dos elementos do GRI por meio do Diagrama de Mudge. Com isso, uma ferramenta de avaliação baseada na estrutura GRI foi desenvolvida, sendo aplicada para todos os 89 relatórios analisados. Adicionalmente o coeficiente de correlação de Spearman e comparativos de dados foram realizados visando identificar padrões de comportamento nos relatórios de sustentabilidade. A pesquisa traz contribuições tanto para a área acadêmica, como a identificação de divergências nos relatórios divulgados atualmente e das fraquezas presentes nas metodologias de avaliação existentes; quanto para a prática, ao desenvolver uma ferramenta prática de avaliação de relatórios de sustentabilidade útil a organizações, stakeholders e a própria GRI.

The history of environmental reporting began in the early 1990’s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development. This qualitative study concerns sustainability reporting in general and the GRI-guidelines in particular. The question is why the Swedish companies, which are already using the guidelines, have chosen to use the guidelines and what type of behavioral changes within the company it has lead to? From my study, I have found that the GRI-report could help corporations to be able to see what actually has been done in the organisation. My conclusion is that the GRI-guideline is a potential tool for gaining control and visibility of the triple bottom line on a corporate level, and it highlights the importance of collecting internal information.

Made available in DSpace on 2016-12-23T13:42:11Z (GMT). No. of bitstreams: 1 Patricia Krauss Serrano.pdf: 1564474 bytes, checksum: 60351ac85983d55077adee196bddc250 (MD5) Previous issue date: 2012-08-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The Global Reporting Initiative (GRI) stands out worldwide in order to minimize perceived quality problems in Sustainability Reports. One of GRI s initiatives is the development of environmental indicators. In the context of growing concern about environmental impacts of human activity, and considering environmental disclosure tool relevance for users depends on their relevance perception on the information it contains, the purpose of this study is: to analyze the perceived relevance by environmentalists non-governmental organizations (NGOs) in Espírito Santo (Brazilian state) on the essential environmental indicators in GRI s third version. Questionnaires were sent to 52 NGOs, resulting in 24 responses. Indicators and respondents were analyzed according to their responses profiles. It was found that all the environmental indicators considered essential by GRI were mostly indicated as being of significant importance, by respondents, what means GRI has the ability to meet this segment of Brazilian society s expectations. The results signalize the GRI essential environmental indicators importance on sustainability reports, and that disclosure standards internationalization for basic global issues related to the environment does not diminish its importance to users, in specific locations / A iniciativa da ONG internacional Global Reporting Initiative (GRI) se destaca mundialmente, no intuito de minimizar problemas percebidos na qualidade das informações divulgadas em Relatórios de Sustentabilidade. Dentre as iniciativas da GRI, tem-se a elaboração de indicadores relacionados a aspectos ambientais. No contexto de crescente preocupação em relação aos impactos da atividade humana no meio ambiente, e considerando que a relevância dessa ferramenta de evidenciação ambiental depende da percepção por parte dos usuários da relevância das informações nela contidas, o objetivo deste trabalho é: analisar a percepção de organizações não governamentais (ONGs) ambientalistas atuantes no Espírito Santo acerca da relevância dos indicadores ambientais essenciais na terceira versão do modelo GRI. Para tanto, um questionário foi encaminhado a 52 ONGs, obtendo-se 24 respostas. Indicadores e respondentes foram analisados de acordo com os perfis de respostas atribuídas. Verificou-se que todos os indicadores ambientais considerados essenciais pela GRI foram julgados, majoritariamente, como de significativa relevância, pelas ONGs respondentes, ou seja, o modelo GRI tem capacidade de atender a anseios desse segmento da sociedade, atuante no Espírito Santo. Os resultados sinalizam a importância dos indicadores ambientais essenciais da GRI nos relatórios de sustentabilidade, e que a crescente internacionalização de padrões para evidenciação de aspectos relacionados a problemáticas globais relativas ao meio ambiente não diminui, necessariamente, a sua relevância para usuários em localidades específicas

O desenvolvimento sustentável tem sido um grande desafio global e as empresas têm grande participação nesse processo, uma vez que movimentam a economia e geram empregos, consomem matérias-primas e poluem o meio ambiente. As grandes corporações são as que causam os maiores danos, mas podem contribuir para alcançar os Objetivos de Desenvolvimento Sustentável (ODS) e suas prioridades globais. A indústria da construção civil, especificamente, desempenha importante papel econômico e é responsável por um consumo significativo de recursos naturais e por um impacto ambiental bastante expressivo. Coibidas por pressões externas, de regulamentações, investidores e outras partes interessadas, as empresas do setor da construção civil têm feito seu relato de sustentabilidade de acordo com o modelo da Global Reporting Iniciative (GRI), que incentiva as empresas a definirem quais questões relativas à sustentabilidade são mais relevantes para sua cadeia de valor, por meio do princípio de \"materialidade\". O principal objetivo deste trabalho foi identificar como a construção civil brasileira impacta positiva ou negativamente os Objetivos de Desenvolvimento Sustentável (ODS), considerando os segmentos das construtoras, fábricas e cimenteiras. Um grupo de empresas representantes da construção civil brasileira foi selecionado para o estudo, que se dividiu em três etapas, sendo a primeira uma revisão sistemática de literatura a respeito dos impactos do setor da construção civil; a segunda uma análise de dados secundários, que são os relatórios de sustentabilidade das empresas estudadas; e a terceira uma etapa de entrevistas com especialistas do setor da construção civil. Na segunda etapa, com base nas matrizes individuais das empresas, foram elaboradas matrizes de materialidade unificadas para os segmentos do setor. Elas foram, então, validadas pelos especialistas da construção civil e comparadas com os dados encontrados na revisão sistemática de literatura. Após a validação das matrizes, conseguiu-se uma relação dos ODS que são impactados positiva ou negativamente pelos principais aspectos materiais do setor. Identificou-se que os principais ODS impactados positivamente são os de número 3, 4, 8 e 9; e os principais ODS impactados negativamente são os ODS 5, 6, 7, 10, 11, 12, 13, 15 e 16. Isso indica que apenas 4, dentre os 17 ODS não são diretamente impactados pelos aspectos materiais do setor da construção civil brasileira. Sendo assim, foram feitas sugestões para mitigação dos impactos causados que incluem, principalmente, medidas governamentais, em relação à regulamentação e fiscalização; e empresariais, a respeito do modelo de gestão. Tendo como base o Guia SDG Compass, as empresas poderão desenvolver uma estratégia de gestão que tenha o propósito de colocar a sustentabilidade no centro da estratégia empresarial. Desta forma, as empresas poderão desenvolver um modelo de gestão voltado para o futuro e para o alcance dos ODS e, assim, melhorar o diálogo entre todas as partes interessadas. Além disso, este trabalho agrega conhecimento teórico ao avançar na exploração da literatura e da pesquisa sobre os ODS, uma vez que eles, tendo sido lançados no final de 2015, ainda se tratam de um campo recente de pesquisa. O trabalho também avança no delineamento do panorama em que o setor de construção civil brasileiro se encontra frente à sustentabilidade organizacional, aos relatos de sustentabilidade com base nas diretrizes da GRI e ao desenvolvimento de matrizes de materialidade. / Sustainable development has been a major global challenge and companies have a strong stake in this process as they move the economy and generate jobs, consume raw materials and pollute the environment. Large corporations are the ones causing the greatest damage, but they can contribute to achieving the Sustainable Development Goals (SDG) and their global priorities. The construction industry, specifically, plays an important economic role and is responsible for a significant consumption of natural resources and a very significant environmental impact. Constrained by external pressures, regulations, investors and other stakeholders, companies in the construction industry have made their sustainability report according to the Global Reporting Initiative (GRI) model, which encourages companies to define which issues are more relevant to their value chain, it is the principle of \"materiality\". The main objective of this work was to identify how Brazilian civil construction positively or negatively impacts the Sustainable Development Goals (SDG), considering the segments of construction companies, factories and cement companies. A group of companies representing Brazilian civil construction was selected for the study, which was divided into three stages, the first being a systematic review of the literature on the impacts of the civil construction sector; the second an analysis of secondary data, which are the sustainability reports of the companies studied; and the third a stage of interviews with specialists in the construction industry. In the second stage, based on the individual corporate matrices, unified materiality matrices were elaborated for the segments of the industry. They were then validated by construction specialists and compared with the data found in the systematic literature review. After the validation of the matrices, it could be made a list of the SDG that are positively or negatively impacted by the main material aspects of the sector. It was identified that the main positively impacted SDG are those of numbers 3, 4, 8 and 9; and the main SDG negatively impacted are SDG 5, 6, 7, 10, 11, 12, 13, 15 and 16. This indicates that only 4 of the 17 SDG are not directly impacted by the material aspects of the Brazilian construction industry. Thus, suggestions were made to mitigate the impacts caused, which mainly include governmental measures, in relation to regulation and inspection; and business, regarding the management model. Based on the SDG Compass Guide, companies can develop a management strategy that aims to put sustainability at the center of business strategy. In this way, companies will be able to develop a future-oriented management model and to achieve the SDG and thus improve the dialogue among all stakeholders. In addition, this work adds theoretical knowledge in advancing the exploration of literature and SDG research, since they were launched at the end of 2015 and are still a recent field of research. The work also advances in the outline of the scenario in which the Brazilian civil construction sector faces organizational sustainability, sustainability reports based on GRI guidelines and the development of materiality matrices.