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Análise da Transparência Corporativa através dos Relatórios de Sustentabilidade com base na Global Reporting Initiative de Empresas do Setor Brasileiro de Energia Elétrica / Analysis of corporate transparency through sustainability Reports based on Global Reporting Initiative of Companies in the brazilian electricity sectorLuiz Carlos De Martini Junior 09 May 2013 (has links)
Este estudo realizou um exame crítico sobre os relatórios de sustentabilidade,
com base na Global Reporting Initiative (GRI), elaborados pelas empresas do setor
de geração de energia elétrica por hidroeletricidade no Brasil e avaliou a
significância destes documentos em prestar informações claras sobre a eficácia do
desempenho socioambiental. Os estudos acadêmicos relacionados com os
relatórios de sustentabilidade, e especificamente com os relatórios da GRI,
demonstram que há problemas na qualidade da informação com relação à
completeza, padronização e credibilidade do conteúdo, porém sem aprofundar nas
causas potenciais. Trata-se de um estudo com abordagem quali-quantitativa, com o
emprego de pesquisa do tipo descritiva e a utilização de procedimentos bibliográfico
e documental, por meio de análise de conteúdo. A quantificação das evidências foi
desenvolvida com base nas informações contidas nos relatórios de sustentabilidade
das empresas CPFL, EDP e Tractebel, que possuíam o nível mais alto de aplicação
da GRI, associadas com as informações de seus desempenhos socioambientais
disponíveis por outras fontes de consulta independentes. Os resultados da análise
de conteúdo dos relatórios de sustentabilidade demonstraram que nenhuma das
empresas atingiu o atendimento pleno de evidência da informação solicitada nas
Unidades de Informação avaliadas. Esta constatação indica que todas as empresas
avaliadas apresentaram falhas na validação das informações antes do início da
elaboração propriamente dita do relatório, como determina a etapa de validação da
GRI, sugerindo que os testes disponíveis nos princípios da GRI, provavelmente, não
foram empregados ou foram adotados sem eficácia, afetando a qualidade da
informação com relação à completeza e credibilidade do conteúdo. Questões que
merecem ser aprofundadas em futuros trabalhos são: a influência dos limites da
auditoria independente no resultado da verificação do relatório e a extensão da
pesquisa de análise de conteúdo para outros setores industriais formados por
grandes empresas e com elevado impacto ambiental potencial. O estudo contribui
para o aumento de conhecimento sobre o tema, em destaque na atualidade, seja
pelos esforços de normalização mundial do relatório de sustentabilidade GRI, e,
principalmente, com a recomendação para o fomento destes relatórios incluída no
documento final The Future We Want- O Futuro que Queremos da Conferência
das Nações Unidas sobre Desenvolvimento Sustentável (Rio+20), no parágrafo 47,
com potencial regulamentação brasileira compulsória dos mesmos. / This study undertook a critical examination on the sustainability reports, based
on the Global Reporting Initiative (GRI), prepared by companies in the sector of
electric power generation by hydropower in Brazil and assessed the significance of
these documents provide clear information on the effectiveness of the social and
environmental performance. Academic studies relating to sustainability reports, and
specifically with the GRI reports, show that there are problems in the quality of
information regarding the completeness, standardization and credibility of the
content, but without deepening the potential causes. This is a study with qualiquantitative
approach, with the use of descriptive research and use of bibliographic
and documentary procedures, through content analysis. The quantification of the
evidence was developed on the basis of the information contained in the
sustainability reports of CPFL, EDP and Tractebel, which had the highest level of
application of GRI, associated with the socio-environmental performance information
available in other independent reference sources. The results of the content analysis
of sustainability reports have shown that none of the companies has reached the full
service of evidence of information requested in the Information evaluated. This
finding indicates that all companies assessed failed validation of the information
before the start of the preparation of the report itself, as determines the validation
step of GRI, suggesting that the tests available in the GRI principles probably were
not employed or have been adopted without effectiveness, affecting the quality of
information regarding the completeness and credibility of the content. Issues that
deserve to be deepened in futures studies are: the influence of the limits of
independent audit on the result of the verification of the report and the extent of
content analysis research for others industrial sectors formed by large companies
with potential high environmental impact. The study contributes to the increase of
knowledge on the subject, highlighted today, either by the world standardization
efforts of GRI sustainability report, and, mainly, with the recommendation for the
promotion of these reports included in the final document "The Future We Want" of
the United Nations Conference on Sustainable Development (Rio + 20), paragraph
47, with potential brazilian regulations compulsory.
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Análise da Transparência Corporativa através dos Relatórios de Sustentabilidade com base na Global Reporting Initiative de Empresas do Setor Brasileiro de Energia Elétrica / Analysis of corporate transparency through sustainability Reports based on Global Reporting Initiative of Companies in the brazilian electricity sectorLuiz Carlos De Martini Junior 09 May 2013 (has links)
Este estudo realizou um exame crítico sobre os relatórios de sustentabilidade,
com base na Global Reporting Initiative (GRI), elaborados pelas empresas do setor
de geração de energia elétrica por hidroeletricidade no Brasil e avaliou a
significância destes documentos em prestar informações claras sobre a eficácia do
desempenho socioambiental. Os estudos acadêmicos relacionados com os
relatórios de sustentabilidade, e especificamente com os relatórios da GRI,
demonstram que há problemas na qualidade da informação com relação à
completeza, padronização e credibilidade do conteúdo, porém sem aprofundar nas
causas potenciais. Trata-se de um estudo com abordagem quali-quantitativa, com o
emprego de pesquisa do tipo descritiva e a utilização de procedimentos bibliográfico
e documental, por meio de análise de conteúdo. A quantificação das evidências foi
desenvolvida com base nas informações contidas nos relatórios de sustentabilidade
das empresas CPFL, EDP e Tractebel, que possuíam o nível mais alto de aplicação
da GRI, associadas com as informações de seus desempenhos socioambientais
disponíveis por outras fontes de consulta independentes. Os resultados da análise
de conteúdo dos relatórios de sustentabilidade demonstraram que nenhuma das
empresas atingiu o atendimento pleno de evidência da informação solicitada nas
Unidades de Informação avaliadas. Esta constatação indica que todas as empresas
avaliadas apresentaram falhas na validação das informações antes do início da
elaboração propriamente dita do relatório, como determina a etapa de validação da
GRI, sugerindo que os testes disponíveis nos princípios da GRI, provavelmente, não
foram empregados ou foram adotados sem eficácia, afetando a qualidade da
informação com relação à completeza e credibilidade do conteúdo. Questões que
merecem ser aprofundadas em futuros trabalhos são: a influência dos limites da
auditoria independente no resultado da verificação do relatório e a extensão da
pesquisa de análise de conteúdo para outros setores industriais formados por
grandes empresas e com elevado impacto ambiental potencial. O estudo contribui
para o aumento de conhecimento sobre o tema, em destaque na atualidade, seja
pelos esforços de normalização mundial do relatório de sustentabilidade GRI, e,
principalmente, com a recomendação para o fomento destes relatórios incluída no
documento final The Future We Want- O Futuro que Queremos da Conferência
das Nações Unidas sobre Desenvolvimento Sustentável (Rio+20), no parágrafo 47,
com potencial regulamentação brasileira compulsória dos mesmos. / This study undertook a critical examination on the sustainability reports, based
on the Global Reporting Initiative (GRI), prepared by companies in the sector of
electric power generation by hydropower in Brazil and assessed the significance of
these documents provide clear information on the effectiveness of the social and
environmental performance. Academic studies relating to sustainability reports, and
specifically with the GRI reports, show that there are problems in the quality of
information regarding the completeness, standardization and credibility of the
content, but without deepening the potential causes. This is a study with qualiquantitative
approach, with the use of descriptive research and use of bibliographic
and documentary procedures, through content analysis. The quantification of the
evidence was developed on the basis of the information contained in the
sustainability reports of CPFL, EDP and Tractebel, which had the highest level of
application of GRI, associated with the socio-environmental performance information
available in other independent reference sources. The results of the content analysis
of sustainability reports have shown that none of the companies has reached the full
service of evidence of information requested in the Information evaluated. This
finding indicates that all companies assessed failed validation of the information
before the start of the preparation of the report itself, as determines the validation
step of GRI, suggesting that the tests available in the GRI principles probably were
not employed or have been adopted without effectiveness, affecting the quality of
information regarding the completeness and credibility of the content. Issues that
deserve to be deepened in futures studies are: the influence of the limits of
independent audit on the result of the verification of the report and the extent of
content analysis research for others industrial sectors formed by large companies
with potential high environmental impact. The study contributes to the increase of
knowledge on the subject, highlighted today, either by the world standardization
efforts of GRI sustainability report, and, mainly, with the recommendation for the
promotion of these reports included in the final document "The Future We Want" of
the United Nations Conference on Sustainable Development (Rio + 20), paragraph
47, with potential brazilian regulations compulsory.
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An analysis of water-related sustainability disclosure of Socially Responsible Investment-indexed JSE-listed companies / Marthinus Jacobus BothaBotha, Marthinus Jacobus January 2015 (has links)
South Africa is facing a water crisis in terms of the scarcity and the quality of its water. Considering this water-constrained future it is evident that companies in South Africa should pay attention to the pristine management of this scarce resource. The purpose of this study is to evaluate the reporting and disclosure requirements of water of Socially Responsible Investment-indexed (SRI) JSE-listed companies. The disclosure requirements of the integrated report, King III, the Global Reporting Initiative and the Association of Chartered Certified Accountants, provided the theoretical background to develop a water disclosure index. Content analysis was used as the research method to analyse the integrated and sustainability reports of a selected group of SRI indexed JSE-listed companies. The results were analysed in terms of the disclosure on items such as materiality, governance, corporate policies, environmental management systems, risk assessments and key performance indicators. The findings of the study include that most of the companies illustrate commitment towards water stewardship by reporting on water-related aspects. The mining sector rated the highest on disclosure and reporting of water-related aspects by providing the most detailed descriptions by indicating that they clearly understand the context of their operations and the associated risks. In the process of analysing the integrated and sustainability reports with specific reference to the key performance indicators, it was evident that companies lack comparability and consistency in their disclosure. It is recommended that companies improve the relevance, depth and clarity of their disclosure on water. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2015
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An analysis of water-related sustainability disclosure of Socially Responsible Investment-indexed JSE-listed companies / Marthinus Jacobus BothaBotha, Marthinus Jacobus January 2015 (has links)
South Africa is facing a water crisis in terms of the scarcity and the quality of its water. Considering this water-constrained future it is evident that companies in South Africa should pay attention to the pristine management of this scarce resource. The purpose of this study is to evaluate the reporting and disclosure requirements of water of Socially Responsible Investment-indexed (SRI) JSE-listed companies. The disclosure requirements of the integrated report, King III, the Global Reporting Initiative and the Association of Chartered Certified Accountants, provided the theoretical background to develop a water disclosure index. Content analysis was used as the research method to analyse the integrated and sustainability reports of a selected group of SRI indexed JSE-listed companies. The results were analysed in terms of the disclosure on items such as materiality, governance, corporate policies, environmental management systems, risk assessments and key performance indicators. The findings of the study include that most of the companies illustrate commitment towards water stewardship by reporting on water-related aspects. The mining sector rated the highest on disclosure and reporting of water-related aspects by providing the most detailed descriptions by indicating that they clearly understand the context of their operations and the associated risks. In the process of analysing the integrated and sustainability reports with specific reference to the key performance indicators, it was evident that companies lack comparability and consistency in their disclosure. It is recommended that companies improve the relevance, depth and clarity of their disclosure on water. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2015
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Hållbarhetsredovisning - bidrar Global Reporting Initiatives riktlinjer till hållbar utveckling?Nilsson, Marie, Spets, Linda January 2016 (has links)
Vi lever i ett samhälle där arbete för en hållbar utveckling uppmärksammas allt mer. Företag kan påverka samhället och miljön omkring dem både positivt och negativt. Genom en hållbarhetsredovisning kan företagen att redovisa sin påverkan på sin omgivning. En hållbarhetsredovisning är en sammanställning över företagets ekonomiska, miljömässiga och sociala effekter. Global Reporting Initiative (GRI) är en organisation och de tillhandahåller världens mest använda riktlinjer för upprättandet av hållbarhetsredovisningar. Uppsatsens syfte är att skapa en djupare förståelse för om GRI:s riktlinjer för upprättandet av hållbarhetsredovisningar bidrar till hållbar utveckling i företagen. Den teoretiska referensramen innehåller relevanta teorier och begrepp som förklarar varför företag upprättar hållbarhetsredovisningar, samt en sammanfattning av GRI:s riktlinjer. För att besvara uppsatsens syfte och frågeställningar har kvalitativa semistrukturerade telefonintervjuer använts för att samla in data. I urvalet av respondenter har vi använt oss av ett målstyrt urval och kontaktat den person som är ansvarig för hållbarhetsrelaterade frågor och/eller upprättandet av hållbarhetsredovisningen i respektive företag. Alla tillfrågade företagen upprättar sin hållbarhetsredovisning enligt de senaste riktlinjerna utgivna av GRI. Data som samlats in har analyserats med hjälp av tidigare forskning och teorierna i den teoretiska referensramen. Slutsatsen visar att GRI:s riktlinjer kan vara komplicerade att använda i företag som är verksamma inom andra branscher än tillverkningsbranschen men att riktlinjerna bidrar till hållbar utveckling i företagen.
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Förändringar i tjänsteföretags hållbarhetsredovisning : En longitudinell studie på svenska storbankerHolmqvist, Evelina January 2016 (has links)
I och med att människor i dagens samhälle blivit mer insatta i hållbarhetsfrågor har efterfrågan på hållbara organisationerökat.Detta har medfört att många organisationer valt att frivilligt börja hållbarhetsredovisa för att visa att dem är bra samhällsaktörer och på så sätt uppnå legitimitet. Syftet med denna studie är att skapa förståelse för hur legitimitet kan eftersträvas i tjänsteföretags hållbarhetsredovisninggenom att beskrivahur hållbarhetsredovisningutvecklats över tid,samt identifiera bakomliggande orsaksfaktorer för varförrapporteringensförändring och utveckling skettmed tiden.För att besvara studiens syfte har en longitudinell studie på Sveriges fyra storbanker genomförts. Studien genomfördes genom både innehållsanalyser av hållbarhetsredovisningarna från dess att bankerna började hållbarhetsredovisa fram till den senast publicerade, samt genom intervjuer med tre av storbankerna. Utifrån Global Reporting Initiatives (GRI:s)kategorier om samhällsansvar (ekonomisk påverkan, miljöpåverkan och social påverkan) har förändringar i kommunikationen identifierats. Analysen visar att de bakomliggande faktorerna till varför förändring i bankernas hållbarhetsredovisning skett med tiden är på grund av att GRI:s riktlinjer förändrats, aktuella frågor i omvärlden och samhället har förändrats vilket medfört att vissa frågor fått ett större utrymme i bankernas hållbarhetsredovisning. Bankerna anpassar även innehålli hållbarhetsredovisningen efter vad deras intressenterefterfrågar och kraven som dem ställer på bankerna,vilket är i linje med den institutionella teorin.Vidare fångar bankerna även upp vad konkurrenterna redovisar om för att ta reda på vilket sätt som verkarbästatt göra det på. Redovisningen om den sociala påverkan har med tiden fått allt större utrymme i redovisningen, medan redovisningen om bankernas miljöpåverkan haft en nedåtgående trend. Detta har förklarats genom att intressenternas medvetenhet gällande hållbarhetsfrågor ökat och att dem nu efterfrågar mer social information frånorganisationerna än vad dem tidigare har gjort, då efterfrågan på miljöinformation var stor. En banks direkta miljöpåverkan bedöms även vara relativt begränsad givet deras faktiska verksamhet vilket också lett till att redovisningen om miljön minskat. / As people in today's society have become more aware of sustainability issues, the demand for sustainable enterprises has increased. This has resulted that many companies have chosen to voluntarily begin to implement the sustainability report to show that they are good actors in society and thereby achieve legitimacy. The purpose of this study is to create an understanding of how legitimacy can be pursued in service companies sustainability report by describing how sustainability reporting has developed over time and to identify the underlying causal factors for why reporting change and development has occurred over time. To address the purpose of the study, a longitudinal study of Sweden's four major banks has been conducted. The study was conducted through both the content analysis of sustainability reports, from when the banks began to sustainability report to the latest published, as well as through interviews with three of the major banks. Based on the Global Reporting Initiative (GRI) categories of corporate social responsibility (financial, environmental and social impacts), changes in the banks communication has been identified. The analysis of the categories shows that the underlying factors why changes in the major banks Sustainability reports has occurred over time is due to the GRI’s guidelines have changed, current issues in the world and society have changed, which meant that certain issues have a larger space in the Sustainability reports. Banks also adapts the content of the sustainability report according to what their stakeholders demand and the requirements they place on the banks, which is consistent with the institutional theory. Further, the major banks also capture what their competitors has reported to find out what seems best. The report on the social impact has over time become more increasingly significant in sustainability accounting, while accounting for banks' environmental impact been on a downward trend. This has been explained by stakeholders' increasingly awareness regarding sustainability issues and that they are now demanding more information about organizations social impacts than they previously did, when the demand for environmental information was great. A bank's direct environmental impact is also expected to be relatively limited given their actual operations, which has also lead to decrease about the reporting of the environmental impacts.
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Systembolagets hållbarhetsredovisning : en studie om anpassningen till och effekterna av den nya generationens redovisningFrölander, Pekka, Palmqvist, Björn January 2011 (has links)
Syftet med denna uppsats är att genom en fallstudie beskriva och analysera vilka effekter hållbarhetsredovisningen fått för Systembolaget, samt undersöka Systembolagets anpassning av hållbarhetsredovisningen till den egna verksamheten. Den teoretiska referensram som presenteras utgår från ett tredelat perspektiv; institutionell teori, översättnings- och redigeringsteori samt teorier om redovisning och hållbarhetsredovisning. Uppsatsen baseras på intervjuer vid Systembolaget och kompletteras med sekundärdata från organisationen. Resultaten och slutsatserna visar att det har varit svårt att anpassa GRI:s ramverk till organisationens verksamhet. Tillsynes sker dock anpassningen i enlighet med omgivningens krav. Vi finner en särkoppling mellan ramverket och den lokala kontexten, vilket medför att en kompromiss rörande anpassningen mellan organisationen och ramverket föreligger på grund av Systembolagets särdrag. Det kan bidra till att anpassningen blir diffus, men resultaten tyder på att organisationens redigering sker inom ramverkets riktlinjer samtidigt som redigeringen är en kontinuerlig läroprocess. En effekt av hållbarhetsredovisningen är att en tydligare uppföljning av organisationens hållbarhetsarbete kan möjliggöras. Hållbarhetsredovisningen är å andra sidan resurskrävande på grund av den manuella bearbetningen av hållbarhetsinformation och den stundtals bristfälliga informationsprocessen inom organisationen.
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Dags att hållbarhetsredovisa - Polyplank AB, en fallstudieJohansson, Benita, Dahl, Christopher January 2012 (has links)
Sammanfattning Examensarbete, turismekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, 2FE40E, HT 2011 Författare: Christopher Dahl och Benita Johansson Handledare: Thomas Karlsson Examinator: Krister Bredmar Titel: Dags att hållbarhetsredovisa - Polyplank AB, en fallstudie Bakgrund: Studier har påvisat att vi överkonsumerar jordens resurser i en allt snabbare takt. En ökad medvetenhet kring dagens miljöproblem har bidragit till att företag i större utsträckning aktivt arbetar för en hållbar utveckling samt för att ta ansvar i samhället. Begreppet Corporate Social Responsibility (CSR) behandlar företags samhällsansvar utifrån tre perspektiv; miljömässigt, ekonomiskt och socialt. Arbetet inom dessa områden presenteras av många stora företag idag i en hållbarhetsredovisning. Global Reporting Initiative (GRI) är den organisation som bistår med riktlinjer för upprättning av den här typen av redovisningar. Syfte: Syftet med denna uppsats är att ta reda på vad GRI:s riktlinjer och rådande begrepp säger om hållbarhetsredovisning samt att utifrån vårt fallföretag Polyplank AB:s förutsättningar rekommendera lämpligt innehåll i en eventuell hållbarhetsredovisning. Metod: Vårt fallobjekt, Polyplank AB, är ett företag som verkar inom tillverkningsbranschen och utmärks genom deras miljövänliga produkter. Det empiriska materialet till denna studie har erhållits genom intervjuer med nyckelpersoner inom företaget samt genom observation av företagets verksamhet. Analys och diskussion: Resultatet av denna studie visar de faktorer som ligger bakom vår rekommendation för vilka indikatorer som Polyplank AB bör rapportera i en eventuell hållbarhetsredovisning. Exempelvis har intressenternas synpunkter och önskemål en stor del i vilken information som bör tas med i en redovisning, men det förekommer även andra krav som bör beaktas. Slutsats: Avslutningsvis rekommenderas Polyplank AB tillämpa GRI:s redovisningsnivå C, vilket vi menar att företaget har goda förutsättningar för att göra. Vi tror att upprättandet av en hållbarhetsredovisning skulle kunna leda till positiva konsekvenser för företaget, utan att vara för resurskrävande. Nyckelord: Hållbar utveckling, Hållbarhetsredovisning, Corporate Social Responsibility (CSR), Global Reporting Initiative (GRI), Polyplank AB.
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Obligatoriskt krav på hållbarhetsredovisning : Faktorer till utmaningar som kan uppstå i företags praktiska arbete / Obligatory requirement for sustainability reporting : Factors to challenges that may arise in companies practical workAhlström, Emma, Myrén, Martina January 2018 (has links)
I årsredovisningslagen (1995:1554) tillkom en ändring (2016:947) som medför att större svenska företag blir tvingade till att upprätta en hållbarhetsredovisning. I en tidigare undersökning framkommer det att nio av tio företag upplever det nya lagkravet som utmanande. Denna studie bidrar därför med kunskap om vilka dessa utmaningar kan vara och vad de kan bero på. Syftet med studien är att uppmärksamma vilka faktorer som ligger till grund för att företag uppfattar implementering av lag (2016:947) som utmanande. Genom detta kan studien bidra med förståelse för det praktiska arbetet vid upprättandet av hållbarhetsredovisningar. Det kan vara användbart för företag som går över från frivillig till lagstadgad hållbarhetsredovisning eller företag som upprättar en hållbarhetsredovisning för första gången i samband med ett lagkrav.För att uppnå syftet har studien utgått ifrån en kvalitativ forskningsmetod i form av intervjuer. Det har utförts åtta intervjuer med hållbarhetsansvariga på företag inom modebranschen samt sport- och fritidsbranschen. För att erhålla empiri kring det praktiska arbetet ansågs en kvalitativ metod vara bäst lämpad då det önskades praktiska exempel från informanterna.Studiens resultat kan förklaras med hjälp av implementeringsteorin där egenskaperna förstå, kan och vill presenteras. För att uppmärksamma svårigheter vid implementeringen kommer studien att undersöka om företagen besitter dessa tre egenskaper. Vid implementering av ett beslut är det väsentligt att veta vilka egenskaper företagen har för att förstå styrningenseffekter. Inom implementeringsteorin framgår det att det är mest problematiskt ifall viljan inte finns vid en implementering. Resultatet från studien visar att det finns utmaningar hos företagen som kan kopplas till egenskaperna förstå och kan. Egenskapen vill visar sig i denna studie inte kunna kopplas till företagens utmaningar. / The Annual Account Act (1995:1554) introduced a change (2016:947) which implies that larger Swedish companies are forced to establish a sustainability report. In a previous survey it appears that nine out of ten companies experience the new legal requirement as challenging. This study therefore contributes with knowledge of which these challenges could be and what they may depend on. The purpose of the study is to observe what factors that are the reasons why companies perceive implementation of law (2016:947) as challenging. By this, the study can contribute to understand the practical work in the preparation of sustainability reports. It can be useful for companies that switch from voluntary to statutory sustainability reporting or companies that establish a sustainability report for the first time in a connection with a legal requirement. To achieve the aim, the study has been based on a qualitative research method in the form of interviews. There have been eight interviews with sustainability managers in companies within the fashion industry as well as the sports-and leisure industry. In order to gain empirical knowledge about the practical work, a qualitative method was considered most appropriate because it was desired that the informants provided practical examples. The result of the study can be explained by using the implementation theory where the properties understand, can and will are presented. In order to pay attention to difficulties with implementation, the study will investigate whether the companies process these three properties. When implementing a decision, it is essential to know what properties companies have in order to understand the effects of the control. In implementation theory, it appears that it is most problematic if there is no willingness to implement. The result from the study shows that there is challenges within the companies that can be linked to the properties understandand can. The property will appear in this study unable to connect to the challenges in the companies.
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Estudo da aplicabilidade dos conceitos da manufatura sustentável no rerrefino de óleos lubrificantes usados /Machado, Carla Gonçalves. January 2011 (has links)
Orientador: Vagner Cavenaghi / Banca: Aldo Roberto Ometto / Banca: Otávio José de Oliveira / Resumo: Diante das novas demandas em prol do desenvolvimento sustentável, é comum ouvir as empresas falando em produtos sustentáveis, em produção "verde". Mas para que essas afirmações sejam realidade existe a necessidade urgente de que as empresas compreendam e incorporem a visão da sustentabilidade aos seus negócios. O objetivo dessa dissertação é apresentar e relacionar os princípios e escopo da Manufatura Sustentável, alinhando-os aos indicadores do Global Reporting Initiative (GRI), demonstrando a viabilidade das empresas utilizarem os indicadores para a gestão das operações com foco sustentável. A dissertação tem como base a revisão bibliográfica sobre a Manufatura Sustentável e de alguns instrumentos que auxiliam a sua implementação, como o Ecodesing, a Produção Mais Limpa e a Avaliação do Ciclo de Vida. O estudo de caso fornece indicadores que evidenciam que o processo de implementação de um processo de produção sustentável é possível, quando realizado de forma estruturada e com a liderança da alta direção na condução desse processo gradual e contínuo. Os resultados obtidos com o cruzamento do estudo de caso com os indicadores, evidenciam que o processo analisado tem potencial para ser efetivamente uma manufatura sustentável, além de estar apto a realizar e divulgar o seu relatório de sustentabilidade, com base no GRI. Os dados obtidos são reforçados numa tabela de indicadores (essenciais e adicionais) com potencial de atendimento. Com isso, essa dissertação demonstra que os indicadores de sustentabilidade também podem ser utilizados como norteadores para a manufatura sustentável / Abstract: Due to the new demands when it comes to sustainable development, it has become very usual for companies to discuss sustainable products, in "Green" production. In order to make these statements true, however, companies need urgently to understand and incorporate the vision of sustainability into their own business. The objective of this dissertation is to present and relate the principles and the scope of the Sustainable Manufacturing, thus aligning them with the indicators of the Goal Reporting Initiative (GRI), demonstating the corporate feasibility in using such indicators to the management of sustainable focus operations. This dissertation is based on the bibliographical review on Sustainable Manufacturing and some instruments which help its implementation, such as: Ecodesing, the Cleaner Production and the Life Cycle Assessment. The case study of a re-refining process provides indicators evidencing that the implementations process of a sustainable production process is possible - when performed in a structured manner and led by the company's high management. This process is gradual and continuous. The results otained when crossing the case study with the indicators show that the process analysis has potential to effectively become a sustainable manufacturing, in addition to being able to perform and divulge its sustainbility report, based on GRI. The data obtained are reinforced in a scorecard (essential and additional) and have attendance potential. This way, this dissertation demonstration that the sustainability indicators can also be utilized as guidelines for the sustainable manufacturing / Mestre
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