Made available in DSpace on 2014-06-11T19:26:16Z (GMT). No. of bitstreams: 0 Previous issue date: 2011-01-14Bitstream added on 2014-06-13T19:54:24Z : No. of bitstreams: 1 machado_cg_me_bauru.pdf: 1497021 bytes, checksum: 245786ce11ee984d9fd56a3ea259740e (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / 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 / 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

Syftet med denna studie är att undersöka rapporteringen av GRI-indikatorer i svenskabörsnoterade företags hållbarhetsrapporter samt ge en förklaring till vilka faktorer som påverkarvalet av GRI-indikatorer. I studien genomförs en kvantitativ undersökning som undersökersvenska börsnoterade hållbarhetsrapporter. För att undersöka GRI-rapporteringen har eninnehållsanalys genomförts på 223 hållbarhetsrapporter från år 2019. Hypoteser har testatsgenom en multipel regressionsanalys. Studiens resultat visar att endast två faktorer, storlek och miljökänslighet har ett positivt sambandmed rapporteringen av GRI-indikatorer. Faktorer såsom företagets synlighet och offentliggranskning av företagen är orsaken till att endast storlek och bransch har ett signifikant sambandmed rapporteringen av GRI-indikatorer. På grund av denna synlighet väljer företagen att GRI rapportera för att legitimera sin verksamhet både mot samhället i stort och mot inflytelserikaintressenter, då de finns en ömsesidig påverkan. Studiens teoretiska bidrag är en ökad kunskap inom forskningsområdet gällande rapporteringenav GRI-indikatorer, men även vilka faktorer som kan förklara att svenska börsnoterade företaganvänder GRI-indikatorer. Positiva och signifikanta samband hittades mellan GRI-indikatoreroch faktorerna storlek och miljökänslighet. Det praktiska bidraget denna studie ger är ett resultatsom visar att storlek och miljökänslighet ökar benägenheten med rapporteringen av GRIindikatorer. Resultatet är intressant för både företagsledare på Stockholmsbörsen samtkapitalmarknaden. Förslag på vidare forskning är att undersöka GRI-indikatorer i företags hållbarhetsrapporter somhar sitt huvudsäte i ett annat land än Sverige. Ett annat förslag på vidare forskning är att granskaföretag som är börsnoterade på en annan börs än Stockholmsbörsen. Årsredovisningslagenomfattar dessutom onoterade företag, vilket inte denna studie har fokuserat på, därför är detintressant att se huruvida börsnotering har eller inte har en påverkan på GRI-indikatorer ochhållbarhetsrapporten.

Fokus i denna uppsats ligger i att jämföra fyra organisationers hållbarhetsredovisningar och se i vilken utsträckning de uppfyller GRI:s riktlinjer för ekonomisk påverkan. De fyra organisationer som granskas är Sveriges storbanker, Handelsbanken, Nordea, SEB och Swedbank. Eftersom att de agerar inom den finansiella sektorn har en avgränsning gjorts till det ekonomiska ansvaret eftersom det är det mest relevanta och intressanta att titta närmare på.  Problemformuleringen i denna uppsats lyder: På vilket sätt, i sina hållbarhetsredovisningar, tillämpar Sveriges fyra storbanker GRI:s riktlinjer för ekonomisk påverkan?  Syftet är att se hur bankerna har presenterat sin ekonomiska påverkan enligt GRI:s riktlinjer och jämföra dessa med varandra. För att få fram information om detta har respektive banks hållbarhetsredovisning för år 2010 granskats och tolkats. Den teoretiska referensramen som uppsatsen har utgått ifrån är CSR , ett begrepp som beskriver de tre ansvarsområdena ekonomi, socialt och miljö. Dessa tre områden är i grunden TBL (tripple bottom line). En stor del av teoridelen består av GRI:s riktlinjer och ramverk som även de bygger på TBL:s tre byggstenar.

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

Till följd av en växande medvetenhet om vikten av att agera hållbart, har det allmänna intresset för hållbarhet ökat över tid. Som en effekt av detta har företag drivits till att redovisa sitt arbete med hållbarhetsfrågor och sin påverkan på samhället, denna information sammanställs i så kallade hållbarhetsrapporter. Under år 2016 ändrades årsredovisningslagen (SFS 1995:1554) och kompletterandes med obligatorisk hållbarhetsrapportering för större företag (SFS 2016:947). Syftet med lagen var att ställa tydliga krav på vad en hållbarhetsrapport ska innehålla, vilket kan bidra till att innehållets variation minskar. Denna uppsats tar avstamp i ämnet hållbarhets-rapportering och berör den möjliga homogenitet som kan identifieras i bolags hållbar-hetsrapporter mellan åren 2008. 2015 och 2019. Företagen som uppsatsen utgår ifrån är SCA, Holmen och Sveaskog, vilka alla verkar inom den svenska skogsindustrin. Branschen har en betydande roll för Sveriges ekonomi och industrin har historiskt sett och än idag har en stor miljöpåverkan. Problemet angreps med hjälp av innehållsanalysen, vilken är en form av dokumentanalys som i det här sammanhanget hör till den kvalitativa metodologin. Vid analysen tillämpades teoretiska ramverk i form av legitimitetsskapande och institutionell teori för att stödja tolkningarna. Även ram- och regelverk, samt tidigare forskning inom ämne användes under analysprocessen. Granskningen av hållbarhetsrapporterna är avgränsat till avsnitten om miljömässigt-, socialt- och ekonomiskt ansvar, samt en mer övergripande bild över rapporterna. De teman som speciellt tagits i beaktning samman-ställdes i ett kodningsschema som går att finna i empirikapitlet. Slutsatserna som undersökningen mynnade ut i visar sig vara att företagen i stor utsträckning tycks ta efter varandras sätt att formge hållbarhetsrapporter. Den homogenitet som identifierats utifrån de kategorier som har behandlats i denna uppsats är att företagen över tid valt att sammanfoga sina rapporter, samt att samtliga företag övergått till att applicera GRI standarderna på Core nivå. Hållbarhetsrapporterna har även successivt gått från att vara mer självkritiska, till att bli mindre självkritiska. Vad som också är gemensamt för de olika företagens rapporter är att liknande aktuella samhällsämnen beskrivs, vilket kan förklaras genom företagens syn på legitimitet. / As a result of a growing awareness of the importance of acting sustainably, the general interest in sustainability has increased over time. As an effect of this, companies have been driven to report their work on sustainability issues and its impact on society, this information is compiled in so-called sustainability reports. During 2016, the Annual Accounts Act (SFS 1995: 1554) was amended and supplemented with mandatory sustainability reporting for larger companies (SFS 2016: 947). The purpose of the law was to set clear requirements for what a sustainability report must contain, which can contribute to reducing the variation in the content. This essay is based on the subject of sustainability reporting and possible homogeneity in different companies’ sustainability reports. The companies used as examples are SCA, Holmen and Sveaskog, all of which operate in the Swedish forest industry. The industry can be considered suitable as the forest industry has a significant role for Sweden's economy, at the same time as the industry has historically and even today has a major environmental impact. The problem is tackled with the help of the content analysis, which is a form of document analysis that, in this context, belongs to the qualitative methodology. During the analysis, theoretical frameworks were applied in the form of legitimacy creation and institutional theory to support the interpretations. Frameworks and regulations, as well as previous research in the subject, were also of great importance during the analysis process. The review of the sustainability reports is limited to the sections on environ-mental, social, and economic responsibility, as well as a more comprehensive picture of the reports. The themes that were especially considered were compiled in a coding scheme that can be found at the end of the essay in the form of an appendix. The conclusions that the survey led turned out to be that the companies to a certain extent seem to follow each other's ways of shaping sustainability reports. The homogeneity identified on the basis of the categories addressed in this thesis are that over time, companies have chosen to merge their reports, and that all companies move to applying the GRI standards at Core level. The sustainability reports have also gradually gone from being more self-critical, to becoming less self-critical. What is also common to the various companies 'reports is that similar current social topics are described, which can be explained by the companies' views on legitimacy.

Klimatförändringar, globaliseringen och företagsskandaler har medfört att CSR fått en ökad uppmärksamhet på senare tid, något som ökat kraven på transparens i företagens rapportering. Samtidigt är CSR ett föränderligt koncept som skiljer sig mellan nationer, vilket gett upphov till varierande resultat i studier som undersökt begreppet i relation till informationsdelgivning. Den här studien har därmed undersökt hur CSR-delgivning påverkas av företagsspecifika variabler (ålder, storlek, lönsamhet och kvinnor i styrelsen) hos företag i Sverige. Utöver detta använde studien företagets verksamhetsområde som interaktionsvariabel för att undersöka hur branschens miljökänslighet påverkar företagens sociala och miljömässiga rapportering. Grundat på GRI-ramverk, tillämpades en innehållsanalys för att undersöka årsredovisningar hos 268 företag noterade på Stockholmsbörsen. Genom en multipel regressionsanalys fann studien att företag rapporterade i högre utsträckning om CSR när verksamheten ökade i storlek. Resultaten visade även att organisationerna ökade sin miljörelaterade CSR-delgivning med åldern. Däremot kunde studien inte påvisa ett samband mellan CSR-delgivning och lönsamhet eller andel kvinnor i styrelsen. Studien kunde inte heller påvisa att branschen hade en interaktionseffekt på CSR-rapporteringen i relation till de företagsspecifika variablerna. Slutligen, indikerar resultaten att börsnoterade företag i Sverige rapporterar om CSR-aktiviteter som ett svar på samhällets påtryckningar snarare än ett engagemang som har sin utgångspunkt i företagets kultur och värdegrund. / Climate change, globalization and corporate scandals have led to CSR receiving increased attention in recent times, which has increased the demand for transparency in companies' reporting. CSR is a changing concept that differs between nations. Studies previously examining social and environmental disclosure have therefore shown varying results. Thus, this study has examined how CSR disclosure is affected by firm-specific characteristics (age, size, profitability, and female directors) in Swedish companies. In addition, the study examined how the industry's environmental sensitivity affects companies' social and environmental reporting in relation to the determinants. The study was conducted and written in Swedish. Based on the GRI framework, a content analysis was applied to examine the annual reports of 268 companies listed on the Stockholm Stock Exchange. Through a regression analysis, this study found that the companies reported to a greater extent on CSR when the business increased in size. The results also showed that organizations increased their environmental CSR disclosure with age. On the other hand, the study could not show a relationship between CSR disclosure and profitability or female directors. Nor could the study show that the industry had an interaction effect on CSR reporting in relation to the firm-specific characteristics. Finally, the results indicate that listed companies in Sweden disclose information related to CSR activities as a response to society's pressures rather than a commitment that is based on the company's culture and values.

Titel: Implementering av GRI-standarder och riktlinjer: Fördelar och Utmaningar i Hållbarhetsredovisningen. Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi. Författare: Sofia Ivarsson och Sofie Skalberg. Handledare: Jean Claude Mutiganda. Datum: 2024 - januari. Syfte: Skandinavien intar en framstående position i världen när det gäller att redovisa hållbarhet. Flertalet företag i Sverige har börjat implementera GRI som ett verktyg för att förstärka hållbarhetsredovisningen och förbättra kommunikationen med intressenterna. Studien avser att undersöka fördelar och utmaningar som svenska statliga företag upplever vid implementeringen och användningen av GRI-riktlinjerna i hållbarhetsredovisningen. Metod: I denna studie har en kvalitativ metod med en induktiv forskningsansats tillämpats, som innefattar empirisk datainsamling från sju semistrukturerade intervjuer med svenska statliga bolag i olika branscher. Efter kodning och tematisering av det empiriska materialet har resultatet sedan analyserats och tolkats mot tidigare forskning. Resultat och analys samt slutsats: Trots frånvaron av exakt lagstiftning väljer företagofta att anpassa sig till externa riktlinjer såsom GRI. GRI-ramverket ökar transparensen och förbättrar företagens trovärdighet och legitimitet. Däremot inkluderar utmaningarna resurskrävande rapportering och risk för att fokusera för mycket på kriterier i stället för på verkliga förbättringar, vilket kräver anpassning för att möta företagens specifika behov inför CSRD. Studiens bidrag: Studien bidrar till att redogöra för hur företag upplevt implementeringen och användningen av GRI som ramverk. Dessutom ger studien konkreta slutsatser och rekommendationer baserat på erfarenheter och insikter som företagen erhållit genom användningen av GRI i hållbarhetsredovisningen. Förslag till fortsatt forskning: För att få en bredare förståelse av GRI hade det varit intressant att undersöka andra företag, som inte är statliga och verksamma i Sverige. Det hade även varit intressant att undersöka de fördelar och utmaningar företag upplever med CSRD. / Title: Implementation of GRI Standards and Guidelines: Benefits and Challenges in Sustainability Reporting. Level: Student thesis, final assignment for Bachelor Degree in Business Administration. Author: Sofia Ivarsson and Sofie Skalberg. Supervisor: Jean Claude Mutiganda. Date: 2024 - january. Aim: Scandinavia occupies a prominent position globally in sustainability reporting. Many companies in Sweden have started to implement GRI as a tool to strengthen their sustainability reporting and improve communication with their stakeholders. The study aims to examine benefits and challenges that Swedish state-owned companies experience when implementing and using the GRI guidelines in sustainability reporting. Method: In this study, a qualitative method with an inductive research approach has been applied, which includes empirical data collection from seven semi-structured interviews with Swedish state-owned companies in various industries. After coding and thematizing the empirical material, the results have been analyzed and interpreted against previous research. Results and analysis and conclusion: Despite the absence of precise legislation, companies often choose to adapt to external guidelines such as GRI. The GRI framework increases transparency, improves companies' credibility and legitimacy. However, challenges include resource-intensive reporting and the risk of focusing too much on criteria instead of real improvements, requiring adaptation to meet the specific needs of companies ahead of CSRD. Contribution of the thesis: The study contributes to an account of how companies experienced the implementation and use of GRI as a framework. In addition, the study provides concrete conclusions and recommendations based on the experiences and insights that companies have gained through the use of GRI in sustainability reporting. Suggestions for future research: In order to gain a broader understanding of GRI, it would have been interesting to explore other companies, beyond state-owned and active companies in Sweden. It would also have been interesting to examine the benefits and challenges companies experience with CSRD.

La presente investigación tuvo como objetivo general diseñar un modelo de balance social frente a los Indicadores Global Reporting Initiative en transportes Olmos Tours, Lambayeque 2022. Asimismo, se bosquejó una matriz en responsabilidad social según las memorias de sostenibilidad de los Indicadores Global Reporting Initiative, con el fin de que la empresa elabore su propia memoria de responsabilidad sostenible. Dicha investigación contó con un enfoque mixto, de tipo aplicada, de nivel descriptivo - transversal, de diseño no experimental, teniendo como técnica a la entrevista y el análisis documental. En la investigación se presenta una visión general sobre la responsabilidad social empresarial, las ventajas que tiene para Olmos Tours adoptar una conducta socialmente responsable y las exigencias que se originan como contrapartida. Se desarrolló la idea de responsabilidad social como valor estratégico, para fomentar un compromiso ético empresarial y promover practicas responsables dentro de la organización; de tal manera que fortalezca su reputación corporativa, genere confianza y credibilidad entre los clientes, proveedores y otras partes interesadas. Finalmente, los resultados obtenidos demostraron que la empresa de transportes Olmos Tours, desde su creación no realiza informes de sostenibilidad, al medir su grado de responsabilidad social empresarial, se evidencia que se encuentra parcialmente comprometida tanto así que el apoyo a la comunidad es de 1.07 % lo cual debería ser de mayor involucramiento. Asimismo, ejecuta acciones relacionadas a aspectos ambientales y económicos que no cumplen con las expectativas de la RSE, sin embargo, el 1.71% es el mayor porcentaje el cual está enfocado en las oportunidades de mejorar por atender. / The general objective of this research was to design a social balance model against the Global Reporting Initiative Indicators in transport Olmos Tours, Lambayeque 2022. Likewise, a social responsibility matrix was outlined according to the sustainability reports of the Global Reporting Initiative Indicators, with in order for the company to prepare its own sustainable responsibility report. This research had a mixed approach, applied, descriptive-cross-sectional level, non-experimental design, using interview and documentary analysis as a technique. The research presents a general vision of corporate social responsibility, the advantages that Olmos Tours has for adopting socially responsible behavior and the demands that arise as a counterpart. The idea of social responsibility as a strategic value was developed to foster a business ethical commitment and promote responsible practices within the organization; in such a way that it strengthens its corporate reputation, generates trust and credibility among customers, suppliers and other interested parties. Finally, the results obtained demonstrated that the transport company Olmos Tours, since its creation, has not made sustainability reports. When measuring its degree of corporate social responsibility, it is evident that it is partially committed so much so that community support is 1.07. % which should be more involving. Likewise, it executes actions related to environmental and economic aspects that do not meet CSR expectations; however, 1.71% is the highest percentage which is focused on the opportunities for improvement to be addressed.

O presente trabalho tem como objetivo geral propor um método monetário de avaliação da sustentabilidade empresarial que contemple as dimensões econômica, ambiental e social. Para tanto, se propõe a: (i) estudar de forma exploratória o tema avaliação da sustentabilidade a fim de proporcionar uma maior familiarização com o mesmo e identificar suas lacunas; (ii) identificar a estrutura de avaliação da sustentabilidade a ser utilizada como base; (iii) monetizar os itens de avaliação da sustentabilidade empresarial; (iv) avaliar e aprimorar o método desenvolvido através da análise de especialistas e da aplicação do mesmo na realidade de uma empresa. O método proposto permite a avaliação da sustentabilidade empresarial em uma unidade de medida comumente utilizada pelas empresas, simples e compreensível, a unidade monetária, que possibilita a comparação direta em bases homogêneas. Além disso, a unidade monetária é muito importante para as empresas, visto que seu objetivo é gerar retorno financeiro. A avaliação global do desempenho da empresa é dada pelo soma dos custos ambientais e sociais e dos benefícios econômicos gerados. Quando o resultado for negativo, significa que os custos causados pela empresa são maiores que os benefícios e, portanto, a operação da mesma não traz vantagens para a sociedade, sendo recomendado que reverta essa situação ou pare de operar. Por outro lado, quando os benefícios forem maiores que os custos, a operação da empresa agrega valor para a sociedade. Entretanto, ressalta-se que a empresa deve sempre focar em minimizar custos ambientais e sociais. Assim, o método proposto contribui para orientar as empresas na busca de formas de atuação socialmente e ambientalmente benéficas, uma vez que orienta a diminuição dos custos relacionados a essas dimensões. O método demonstra como monetizar os itens de avaliação, a partir de dados da empresa e estimativas. Entende-se que o desafio de desenvolver um método com esta finalidade é grande, devido à complexidade das dimensões social, ambiental e econômica. Consequentemente, este trabalho apresenta uma estrutura completa de avaliação monetária da sustentabilidade empresarial, mas que deve ser considerada preliminar, aberta a complementações e aprimoramentos. / This study's main objective is to propose a corporate sustainability assessment monetary model that addresses the economic, environmental and social dimensions. For this, the thesis intends: (i) to study the sustainability assessment and identify gaps, (ii) to identify a framework for sustainability assessment to be used as a basis, (iii) to monetize the assessment items, (iv) to evaluate and improve the method through expert analysis and field application. The proposed model allows the corporate sustainability assessment in a unit of measure commonly used by companies, simple and understandable, the monetary unit, which allows direct comparison on homogeneous bases. Moreover, the monetary unit is very important for companies, since their goal is to generate financial return. The overall company assessment performance is given by the sum of the environmental and social costs and economic benefits. When the result is negative, it means that the costs incurred by the company are greater than the benefits, so the operation does not bring benefits to society and is recommended to reverse this situation or stop trading. On the other hand, when the benefits outweigh the costs, the operation of the company adds value to society. However, it is emphasized that the company should always focus on minimizing environmental and social costs. Thus, the model helps to guide companies on ways of acting socially and environmentally beneficial, since it guides the cost decrease in these dimensions. The model demonstrates how to monetize the assessment items from the enterprise data and estimates. It is understood that the challenge of developing a model for this purpose is large due to the complexity of social, environmental and economic issues. Consequently, this paper presents a complete corporate sustainability monetary assessment that should be considered a preliminary attempt, open to additions and improvements.

O presente trabalho tem como objetivo geral propor um método monetário de avaliação da sustentabilidade empresarial que contemple as dimensões econômica, ambiental e social. Para tanto, se propõe a: (i) estudar de forma exploratória o tema avaliação da sustentabilidade a fim de proporcionar uma maior familiarização com o mesmo e identificar suas lacunas; (ii) identificar a estrutura de avaliação da sustentabilidade a ser utilizada como base; (iii) monetizar os itens de avaliação da sustentabilidade empresarial; (iv) avaliar e aprimorar o método desenvolvido através da análise de especialistas e da aplicação do mesmo na realidade de uma empresa. O método proposto permite a avaliação da sustentabilidade empresarial em uma unidade de medida comumente utilizada pelas empresas, simples e compreensível, a unidade monetária, que possibilita a comparação direta em bases homogêneas. Além disso, a unidade monetária é muito importante para as empresas, visto que seu objetivo é gerar retorno financeiro. A avaliação global do desempenho da empresa é dada pelo soma dos custos ambientais e sociais e dos benefícios econômicos gerados. Quando o resultado for negativo, significa que os custos causados pela empresa são maiores que os benefícios e, portanto, a operação da mesma não traz vantagens para a sociedade, sendo recomendado que reverta essa situação ou pare de operar. Por outro lado, quando os benefícios forem maiores que os custos, a operação da empresa agrega valor para a sociedade. Entretanto, ressalta-se que a empresa deve sempre focar em minimizar custos ambientais e sociais. Assim, o método proposto contribui para orientar as empresas na busca de formas de atuação socialmente e ambientalmente benéficas, uma vez que orienta a diminuição dos custos relacionados a essas dimensões. O método demonstra como monetizar os itens de avaliação, a partir de dados da empresa e estimativas. Entende-se que o desafio de desenvolver um método com esta finalidade é grande, devido à complexidade das dimensões social, ambiental e econômica. Consequentemente, este trabalho apresenta uma estrutura completa de avaliação monetária da sustentabilidade empresarial, mas que deve ser considerada preliminar, aberta a complementações e aprimoramentos. / This study's main objective is to propose a corporate sustainability assessment monetary model that addresses the economic, environmental and social dimensions. For this, the thesis intends: (i) to study the sustainability assessment and identify gaps, (ii) to identify a framework for sustainability assessment to be used as a basis, (iii) to monetize the assessment items, (iv) to evaluate and improve the method through expert analysis and field application. The proposed model allows the corporate sustainability assessment in a unit of measure commonly used by companies, simple and understandable, the monetary unit, which allows direct comparison on homogeneous bases. Moreover, the monetary unit is very important for companies, since their goal is to generate financial return. The overall company assessment performance is given by the sum of the environmental and social costs and economic benefits. When the result is negative, it means that the costs incurred by the company are greater than the benefits, so the operation does not bring benefits to society and is recommended to reverse this situation or stop trading. On the other hand, when the benefits outweigh the costs, the operation of the company adds value to society. However, it is emphasized that the company should always focus on minimizing environmental and social costs. Thus, the model helps to guide companies on ways of acting socially and environmentally beneficial, since it guides the cost decrease in these dimensions. The model demonstrates how to monetize the assessment items from the enterprise data and estimates. It is understood that the challenge of developing a model for this purpose is large due to the complexity of social, environmental and economic issues. Consequently, this paper presents a complete corporate sustainability monetary assessment that should be considered a preliminary attempt, open to additions and improvements.