• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 209
  • 122
  • 6
  • 3
  • 2
  • 2
  • 1
  • 1
  • Tagged with
  • 352
  • 352
  • 233
  • 207
  • 190
  • 117
  • 98
  • 86
  • 82
  • 75
  • 74
  • 70
  • 65
  • 61
  • 51
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
51

Fördelning av hållbart förädlingsvärde : En kvantitativ studie av svenska börsföretags förädlingsvärde fördelat mellan fyra hållbarhetsdimensioner

Assarsson, Jenny, Ekström, Patricia January 2016 (has links)
Förädlingsvärdemodellen har enligt tidigare forskning möjlighet att redovisa företags hållbara ansvarstagande på ett systematiskt och reglerat sätt vilket gör arbetet med hållbarhet möjligt att revidera och jämföra. Studiens syfte är att empiriskt testa en modifierad förädlingsvärdemodell och analysera svenska börsföretags förädlingsvärde fördelat mellan fyra hållbarhetsdimensioner. Vidare är syftet att se om skillnader i fördelningen av förädlingsvärdet finns mellan företag i olika storlekar och branscher.   Studien har gjorts genom kvantitativ metod och deduktiv ansats. Som tillvägagångssätt har innehållsanalys av företagens årsredovisningar valts. För att bearbeta och presentera datan har genomsnittsvärden och tabeller tagits fram.   Studiens empiriska resultat visar att svenska börsföretags hållbara ansvarstagande skiljer sig åt beroende på företagsstorlek och bransch. Slutsatser som dras är bland annat att stora företag tar ett större hållbarhetsansvar än små och medelstora företag samt att branscherna teknologi, hälsovård och industri är de branscher som tar det största hållbara ansvarstagandet.   Studiens praktiska resultat är att förädlingsvärdemodellen empiriskt testats och visat sig kunna användas för att analysera företags hållbara ansvarstagande. Det teoretiska resultatet är att skillnader i hur svenska börsföretag fördelar sina förädlingsvärden kan förklaras genom intressentteorin, legitimitetsteorin och enterpriseteorin. Förslag till fortsatt forskning är att testa modellen på fler företag i Sverige och i andra länder samt att testa beroendet mellan fördelningen, storlek och bransch. / The value added statement is a model that makes the sustainable responsibility taken by companies able to audit and compare in a systematic and regulated way. This study aims to empirically test a modified value added statement and analyze the Swedish listed companies value added distributed between the four dimensions of sustainability. Furthermore, the purpose is to see whether there are differences in the distribution of value added between companies of different sizes and industries.   The study is conducted with quantitative method, a deductive approach and content analysis of annual reports. To process and present the data, the average values ​​and tables have been produced.   The results shows that the model can be used to measure the listed Swedish companies' sustainable responsibility. The results also shows differences between small and medium-sized enterprises and large companies, and between companies in different industries. Conclusions that are drawn are that large companies and the industries technology, healthcare and industry are taking the biggest sustainable responsibility.   Suggestions for future research is to test the model on other companies in Sweden and in other countries. Other suggestions is to test the relations between the variables. The study's contribution is that the value added statement is empirically tested and proved to be useful to see the companies’ sustainable responsibility. The study also shows that the model can be used to see differences between companies of different size and industry, which can be explained by the stakeholder, legitimacy and enterprise theory.
52

De nya EU-direktiven om hållbarhetsrapportering : En fallstudie genomförd på Stora Enso / : The new Euro directives regarding sustainability reporting

Engström, Erika, Wilén, Tyra January 2016 (has links)
Bakgrund Denna uppsats behandlar de nya EU-kraven som föreslås träda i kraft från och med det räkenskapsår som inleds närmast efter den 31 december 2016. Uppsatsen har undersökt hur Stora Enso arbetar med hållbarhetsrapportering enligt Global Reporting Initiatives riktlinjer. Detta eftersom att Stora Enso var det första börsnoterade företaget i Sverige vars hållbarhetsrapportering granskats av en tredje part. Vidare siktar denna uppsats på att ge de företag som ej tidigare har erfarenhet från hållbarhetsrapportering en inspirationskälla, som stöd i upprättningen av egna hållbarhetsrapporter. Syfte Syftet med den här fallstudien är att beskriva hur ett företag som redan innan EU-kraven börjat tillämpats rapporterat i enlighet med dessa, och hur de aktivt arbetar med hållbarhetsrapportering. Metod Fallstudie: intervjuer och dokumentanalys. Slutsats Det är viktigt att hela tiden fortsätta förbättra företagets hållbara utveckling och dess mål. Stora Ensos hållbarhetsrapportering kopplades ihop med den hållbara utvecklingen i stort, och här sågs att rapporteringen har hjälpt Stora Enso att uppnå och utveckla sina hållbarhetsmål. Utan hållbarhetsrapporteringen skulle Stora Ensos positiva utveckling inte varit lika omfattande. Utifrån de intervjuer som genomfördes konstaterades det att GRI:s riktlinjer medför både en fördel och en nackdel: de är väldigt omfattande. / Background This study describes the new requirements from the European Union, which are supposed to come in to effect in the first financial year that ushers after December 31th 2016. We have examined how Stora Enso works with its sustainability reports according to the Global Reporting Inititative's guidelines. Stora Enso was considered a suitable candidate because it was the first publicly listed company in Sweden which had its sustainability report audited by a third party. Furthermore, this study aims to give inspiration and support to companies without previous experience with sustainability reporting. Purpose The purpose of this case study is to describe how a specific company reported in accordance with the EU-directives regarding sustainability reporting, even before they come in to effect. And also describe how they actively works with their sustainability reporting. Methods Case study: interviews and public documents. Conclusion It is important that the company keeps improving their sustainable development and their goals. Stora Ensos sustainability reporting was connected to the sustainable development, without the sustainability reports Stora Enso would have had a harder time developing in a sustainable manner and probably not had such a big positive change. From the interviews that was performed, we concluded that GRI’s guidelines brings both an advantage and a disadvantage: it is comprehensive.
53

Hållbarhetsredovisning : Ansvarstagande eller kommunikation? / Sustainability reporting : Accountability or communication?

Karlsson, Lisa January 2015 (has links)
Hållbarhetsredovisning är ett begrepp som är relativt nytt. Denna typ av rapportering används av företag för att presentera vilka åtgärder de utför när det kommer till såväl sociala och miljömässiga frågor som de ekonomiska. Arbete inom hållbar utveckling är något som efterfrågas alltmer av samhället och fler företag har börjat anamma detta sätt att dela information på. Problematiken som råder är dock att det finns indikationer till att organisationer ibland använder hållbarhetsrapportering som ett verktyg för att uppnå eller bevara legitimitet. Tidigare forskning menar att brist på standarder och ramverk leder till ett oreglerat gap mellan handlingar och kommunikation inom hållbarhetsrapportering. Vidare tyder annan forskning på att det legala systemet anpassar sig för långsamt för att kunna följa ständiga förändringar i samhällets förväntningar. Detta innebär att hållbarhetsarbete huvudsakligen presenteras med hjälp av frivillig redovisning, vilket innebär att företag kan välja vad de vill presentera och vad de vill undanhålla. Syftet med studien är att ifrågasätta huruvida hållbarhetsredovisning är redovisning för hållbarhet eller om det används som ett legitimeringsverktyg.Genom att utföra intervjuer med relevanta personer inom hållbarhetsarbete och komplettera dessa med offentlig dokumentation, kan jag uppfylla syftet med studien. Dessa empiriska resultat analyseras tillsammans med tidigare forskning samt relevanta teorier.Under studiens gång ifrågasätts många gånger om reglering av hållbarhetsredovisning i själva verket är det bästa tillvägagångssättet för att säkerställa att denna typ av redovisning används på ett korrekt sätt. Slutsatsen tyder på att det måste finnas ett genuint intresse från företagens sida för att åtgärder ska följas upp på ett framgångsrikt sätt. / Sustainability reporting is a relatively new concept. This way of reporting is used by companies to communicate actions they undertake regarding social and environmental issues as well as the financial ones. Performance concerning sustainability is a growing demand of the society, which has led to an increasing amount of companies embracing this way of sharing information. The current issue is due to remaining indications of organizations using sustainability reporting as an instrument to obtain or maintain legitimacy. Previous research points out that the lack of standards and frameworks creates an unregulated gap between actions and the communication of these. Furthermore, other research claims that the legal system isn’t able to adjust quickly enough to be able to follow the continuous changes in expectations of the society. Consequently, this leads to sustainability performance being mainly reported by the means of voluntary disclosure, which implicates that companies themselves may choose what to share and what to withhold. The purpose of this research is to question whether sustainability reporting is accounting for sustainability or rather being used as a tool of legitimacy.By performing interviews with relevant people concerning sustainable development within companies, and complement these with public documentation, I was able to fulfil the purpose of the research. These empirical results were analyzed together with previous research and theories of significance.During the course of the research, regulation of sustainability reporting was questioned of being the most appropriate way to make sure sustainability reporting is used in an adequate manner. The conclusion of this research states that there has to be a certain genuine interest coming from the companies, to be able to follow up actions in a successful way.This research is conducted in Swedish.
54

Sustainability Reporting and the Global Reporting Initiative : Antecedents and Motives Affecting the Practice in Five Swedish Companies

Broman, David, Östberg, Erik January 2008 (has links)
<p> </p><p><p>Sustainability reporting has emerged as an outcome of corporate social responsibility, giving companies an opportunity to show transparency towards their stakeholders. The Global Reporting Initiative, a largely voluntary sustainability reporting standard, has become increasingly popular, providing a framework making reports consistent and comparable. However, Holmen, SAS, SKF, Vattenfall and Vin & Sprit were the only Swedish companies complying with application level A, the highest level of compliance, of the GRI framework in their 2007 sustainability reports. The purpose of this thesis is therefore to analyze why these five Swedish companies are sustainability reporting and why they are doing so according to the GRI standard.</p><p>A theoretical background regarding CSR, sustainability and GRI is provided in order to get a basic understanding of the context of the thesis. The theoretical framework for the study is based on the stakeholder concept and the legitimacy theory, utilizing the internal marketing and brand identity theories for the analysis. Semi-structured interviews were conducted with the five managers of the companies in order to gather the relevant data.</p><p>The study showed that the five companies investigated are sustainability and GRI reporting as a result of their company size, industry type, reporting tradition, ownership structure and various stakeholder-driven motives. The motives were found to be specific to either sustainability or GRI reporting, where the majority were linked to the practice of sustainability reporting.</p></p>
55

Sambandet mellan hållbarhetsredovisningens omfattning och företags hållbarhetsutveckling : En studie av svenska privatägda företag

Fryk, Simon, Köhler, Daniel January 2016 (has links)
Title: Linking the Intent of Sustainability Reports to Sustainable Development. Purpose: The purpose of this study is to examine the link between the extent of sustainability reporting and sustainable development among Swedish companies. Method: The study uses a quantitative method where data is collected among 28 companies from annual – and sustainability reports. This data is later compiled and creates the foundation for the qualitative part that holds an extensive analysis. Result &amp; Conclusions: The conclusion of the study is that sustainability reporting alone does not lead to positive sustainable development. Although, we could see that extensive sustainability reporting is connected to sustainable development and shows signs of managerial leadership. Simultaneously, the study shows tendencies of symbolic management at companies with a negative sustainable development,. The study therefore shows a relation between sustainable development and the extent of sustainability reporting. Suggestions for Future Research: Further studies could include more parameters in the calculations of SV. We recommend that further studies also take new technologies into account when calculating SV because it can have impact on the result. It could also be interesting to see the same study made on a wider set of companies to further prove the impact of sustainability reporting on sustainable development. Contribution of the Thesis: The study contributes to improved understanding of the relation between the extent of sustainability reporting and sustainable development, and thus contributes to the understanding of why companies present their sustainability reports the way they do. Keywords: Sustainability, sustainability reporting, sustainable development, environment, relation / Syfte: Studiens syfte är att undersöka om det finns ett samband mellan hållbarhetsredovisningens omfattning och företagens hållbarhetsutveckling Metod: Studien använder en kvantitativ metod där data samlats in via hållbarhetsredovisningar och årsredovisningar från 28 företag. De data som samlats in har sammanställts och senare använts som grund för valet av företag i den kvalitativa delen, där en omfattande analys av hållbarhetsredovisningar gjorts. Resultat &amp; slutsats: Studiens resultat visar att enbart implementering av hållbarhetsredovisning inte leder till en positiv utveckling av hållbarhetsarbetet. Vi fann dock att företag med omfattande hållbarhetsredovisning visar en bättre hållbar utveckling och även visar tecken på materiellt ledarskap. Samtidigt kunde studien uttyda att företag med negativ trend i hållbarhetsredovisningen visar tendenser av symbolisk ledning. Således visar studien ett samband mellan en omfattande hållbarhetsredovisning och företagets hållbarhetsprestationer. Förslag till fortsatt forskning: Fortsatta studier bör inkludera fler parametrar i uträkningen av SV. Vi rekommenderar även att vidare studier tar hänsyn till nya teknologier gällande beräkningar, då dessa kan ha en stor inverkan på SV. Det kan vara intressant att se samma studie genomföras på ett bredare urval företag för att ytterligare påvisa hållbarhetsredovisningens verkningsgrad på hållbarhetsarbete. Uppsatsens bidrag: Denna studie bidrar till en ökad förståelse för hur sambandet mellan hållbarhetsredovisningens omfattning och hållbarhetsarbetet ser ut och bidrar således till en ökad förståelse till varför företag utformar hållbarhetsredovisningen på olika sätt. Nyckelord: Hållbarhet, hållbarhetsredovisning, hållbar utveckling, miljö.
56

Records roles in Corporate Sustainability Reporting : An explorative study of corporate sustainability reporting from an archives and information science perspective

Engvall, Tove January 2019 (has links)
Calls for more responsible companies, have led to initiatives and legislations of sustainability reporting, in order to improve corporate transparency and accountability regarding companies economic, environmental and social impact. The aim of the research was to explore records roles in corporate sustainability reporting, which is discussed from an archives and information science perspective. Records are regarded as evidence of business activities and therefore crucial to accountability and decision-making processes. A sustainability report is a record, and records are also used to create a sustainability report. The thesis is based on a qualitative explorative methodology with interviews as data gathering technique. Interviews were carried out with four employees at three different companies who work with sustainability reporting, a sustainability consultant who works with sustainability reporting, and an auditor who assesses the  companies´ annual and sustainability reports. The interviews have addressed records’ role in different aspects of sustainability reporting, exploring how sustainability reports are created, used and pluralized. As well as how the records, generated as an effect of the reporting process, are used, what impact they have on the business and efficiency of the process. The thesis also explore respondents´ perspectives on reliability and credibility of the reports in relation to records qualities. Results from the interviews have been analysed with the lens of Records Continuum Model and the ISO standard for records management, ISO 15489-1:2016. Results show that records are key assets that provide evidential information that enables different functions and benefits –both to companies that report and to stakeholders. Primary benefits of the reporting that have been emphasized are that it enables transparency and accountability, informed decision-making, management of risks, compliance with legislation, ability to demonstrate corporate responsibility and meeting sustainability goals, greater business efficiency, evidence-based analysis and development activities, formation of business culture and identity, and protection of corporate and collective memory about the corporates’ work regarding sustainability. Records are also valuable assets for governance and continuous improvements. It enables to monitor trends and assessment on how the company meets its targets. The thesis gives an increased understanding of records’ role in a socio-economic context. It also suggests some areas for further research and development in order for sustainability reporting to further support a sustainable development. One of the major tasks would be to make pluralization of sustainability-related records more efficient, in order to facilitate further utilization of the information. This may enhance corporate accountability and decision making based on sustainability criteria, and would make the work more efficient for companies. The global records governance environment can be improved further, in order to support  global sustainable development. Important is also to raise awareness about the role of trustworthy records.
57

Hur hållbarhetschefer påverkar hållbarhetsrapporter / How do sustainability managers affect sustainability reports?

Iwarsson, Erika, Nesterud, Ellen January 2019 (has links)
Introduktion Den 1 december 2016 trädde en ändring av årsredovisningslagen (ÅRL, SFS 1995:1554) i kraft vilken innebär att stora företag ska upprätta en hållbarhetsredovisning från och med räkenskapsår efter den 31 december 2016. Påtagliga brister har uppmärksammats i hållbarhetsrapporternas innehåll efter utredningar av det första rapporteringsåret 2017, trots försöket att öka öppenheten. Flera studier har undersökt hållbarhetschefens effekt på hållbarhetsarbetet, däremot har få studier fokuserat på huruvida hållbarhetschefers egenskaper och roller påverkar innehållet och mängden redovisning i hållbarhetsrapporterna. Syfte Syftet är att förklara hur hållbarhetschefers olika egenskaper och roller påverkar innehåll och mängd i svenska noterade företags hållbarhetsrapporter. Metod En kvantitativ tvärsnittsstudie har genomförts på svenska noterade bolag med en anställd hållbarhetschef. Studien utgår från en deduktiv ansats där hypoteser formulerades med hjälp av Upper Echelon Theory, legitimitetsteori, institutionell teori samt tidigare studier. Datainsamlingen har samlats in genom en dokumentsstudie. Mängden operationaliserades till antal sidor och hållbarhetsrapporternas innehåll med hjälp av en checklista, där elva indikatorer från Global Reporting Initiative (GRI) användes för att bedöma innehållet. Slutsats Studien hittade ett signifikant samband att företag med hållbarhetschefer som suttit en längre tid på posten påverkar innehållet positivt i hållbarhetsrapporterna. Ett signifikant negativt samband hittades även mellan hållbarhetschefer med annat ansvar och innehållet i hållbarhetsrapporterna, det vill säga att innehållet påverkas negativt av att hållbarhetschefen har ett annat ansvar (HR, kommunikation eller marknad) utöver hållbarhet. Om hållbarhetschefen sitter i ledningen finner denna studie inget samband med att innehållet blir bättre i hållbarhetsrapporterna. Resultatet visade att hållbarhetschefers egenskaper och roller inte påverkar mängden redovisning i hållbarhetsrapporterna. / Introduction On December 1st 2016, the Swedish regulation regarding mandatory sustainability reporting was legislated for large companies, starting with financial years after December 31st 2016. The legislation is the first step for companies to be more transparent towards the society. Despite the initiatives, investigations have shown deficiencies in the content of the sustainability reports in the first reporting period. Earlier studies have focused on how sustainability managers affect the sustainability activities. However, only a few studies have focused on how the sustainability managers characteristics and roles affect the number of pages and the content of the sustainability reports.      Aim The aim is to explain how sustainability managers’ characteristics and roles affect the content and number of pages ofSwedish listed companies’ sustainability reports.   Method This study has a quantitative approach with a cross-cultural design and focused on Swedish listed companies with an employed sustainability manager. A deductive approach was used to formulate hypothesis from Upper Echelon Theory, legitimacy theory, institutional theory and earlier studies. This study used archival data in order to collect information about the variables. The variable content was operationalized through a checklist method where eleven GRI-indicators was used to determine the content of the sustainability report.  Conclusion If a sustainability manager has held the position for a longer time, it positively influences the content of the sustainability reports. Furthermore, if the sustainability manager has another responsibility than sustainability issues (HR, communication or marketing) it negatively influences the content of the sustainability reports. If the sustainability manager is a part of the management team, this study finds that it has no effect on the content in the sustainability reports. Sustainability managers’ characteristics and roles does not affect the number of pages in the sustainability report.
58

GRI-quality and financial performance : A quantitative study on the impact of sustainability reports’ quality on firm performance and firm value in the Swedish manufacturing industry

Zametica, Asim, Johansson, Julia January 2019 (has links)
The aim of the study is to investigate how the quality of sustainability reports affects financial performance and firm value in the Swedish manufacturing industry.
59

Implementation of Sutainability Reporting in the EU - A Comparative Case Study

Gaál, Bettina January 2019 (has links)
The European Union has since the 1970s shifted their focus towards environmental policies and today they aim at the adequate implementation of environmental sustainability initiatives across all member states. The process of the implementation of sustainability reporting and corporate social responsibility (CSR) and the achievement of the SDGs require a multilevel governance paradigm-shift, provides a framework for all involved parties to act and perform accordingly. The Directive 2014/95/EU on non-financial and diversity reporting is an incentive to achieve higher environmental, social and economic sustainability and transparency amongst European corporations. However, deriving from the nature of a directive, it does not offer a clear guideline to follow nor actual legislative guidance. Even though directives are mandatory to be implemented in national legislation, the way and form of it may vary to a great extent due to the fact that it is sufficient for the EU if the directive is translated into the countries’ law. This, however, results in different levels of efficiency and performance in different countries.This research contributes to the understanding of the implementation of environmental EU directives with the goal of achieving sustainable development within the EU member states. Throughout a multilevel governance and deductive approach, the comparative case study highlights the differences and identifies leverage points for policy makers and future research to develop common best practices for such purposes.In order to answer the research question Why do countries perform in significantly different ways within the field of sustainability, given they are all following the same directives issued by the EU?, the comparison of the two selected countries, Hungary and Sweden was conducted through two sub-questions, which aimed at identifying the differences and similarities in their governance framework to reach the SDGs and legislation following the Directive 2014/94/EU. In conclusion, clear differences can be identified between the countries’ political commitment, integrational and holistic approach of sustainability into policy-making and; and the “extra mile” and commitment that Sweden manifested to improving the sustainability and transparency level of corporations in applying stricter measures in national legislation following the Directive 2014/95/EU and handling sustainability as a concept as a crucial, essential and integrated part of life.
60

Indicadores sociais de responsabilidade social corporativa: análise da utilização no contexto brasileiro / Social indicators of corporate social responsibility: analysis of use in the Brazilian context

Melo, Milena Silva de 11 December 2013 (has links)
As discussões da temática responsabilidade social corporativa (RSC) intensificaram-se nos últimos tempos. O processo de globalização e incremento de inovações tecnológicas estreitaram as barreiras, possibilitando troca de informações e desenvolvimento de novos modelos. Observa-se um pensamento crítico no processo produtivo das organizações, gerando cobranças por ações éticas e socialmente responsáveis tanto pelo Estado como pela sociedade. Neste contexto, a sustentabilidade perpassa do modelo individualista para um modelo de integração da empresa e as partes interessadas no negócio. A comunicação das práticas sociais ganha relevância e estruturam-se em relatórios de balanços sociais ou relatórios de sustentabilidade. Os relatórios evoluíram conforme o contexto histórico e a dialética da conceituação de RSC. Hoje, estes se encontram estruturados em diretrizes e indicadores para compreensão do público. Este estudo se propôs a verificar a evolução do grau de aderência plena (GAPIE-GRI) e o grau de evidenciação efetiva (GEE) aos indicadores de desempenho social (práticas laborais, trabalho decente e direitos humanos) das empresas brasileiras que publicaram o relatório de sustentabilidade GRI de 2007 a 2012, tendo como foco demonstrar o quanto do que foi requerido pelos indicadores de desempenho pelas Diretrizes da GRI foi realmente divulgado e quanto do potencial dessas informações foi efetivamente apresentado ao longo desse período. Trata-se de um estudo quantitativo, descritivo, por meio de pesquisa bibliográfica e documental. A análise ocorreu por meio do cálculo dos índices GAPIE-GRI e GEE e da estatística descritiva para análise do perfil da amostra. A amostra representa 642 relatórios da GRI das empresas brasileiras distribuídos no período investigado, presentes no site oficial da instituição e/ou da empresa. Observou-se a presença significativa de empresas de grande porte e de setores energia e serviços financeiros. Os indicadores com maior representatividade em aderência plena durante o período pesquisado foi LA1, LA2, LA4 e LA10. Notou-se o aumento do percentual dos índices GAPIE-GRI e GEE, demonstrando uma evolução de baixa aderência e evidenciação efetiva para um grau mediano de aderência e evidenciação efetiva nos indicadores sociais da GRI. / The discussions of the theme corporate social responsibility (CSR) have intensified in recent times. The process of globalization and increasing technological innovations narrowed barriers, enabling information exchange and development of new models. There is a critical thought in the production process of the organizations, generating charges for ethical and socially responsible actions both by the State and society. In this context, sustainability permeates the individualistic model to a model of enterprise integration and business stakeholders. The communication of social practices becomes relevant and structured into sustainability reports. Reports have evolved as the historical context and the dialectics of conceptualizing RSC. Today, these are structured guidelines and indicators for public understanding. This study aimed to verify the evolution of the degree of adherence full (GAPIE-GRI) and the degree of effective disclosure (GEE) to the social performance indicators (labor practices and decent work and human rights) of Brazilian companies that published the report GRI sustainability from 2007 to 2012, focusing on demonstrating how much of what was required by the performance indicators by GRI Guidelines was actually released and how much potential this information was effectively presented throughout this period. This is a quantitative study, descriptive, through literature and documents. The analysis occurred by calculating the indices GAPIE-GRI and GEE analysis and descriptive statistics for the sample profile. The sample represents 642 GRI reports of Brazilian companies distributed in the investigated period, present on the official website of the institution and / or company. We observed a significant presence of large companies and financial services and energy sectors. The most representative indicators in full compliance during the period studied was LA1, LA2, LA4 and LA10. It was noted the increase in the percentage of indices GAPIE-GRI and GHG, showing an increase of low adherence and disclosure effective for moderate degree of adherence and effective execution of social indicators of GRI.

Page generated in 0.0787 seconds