Made available in DSpace on 2016-06-02T19:53:31Z (GMT). No. of bitstreams: 1 RESINA_Rodrigo_2013.pdf: 1378733 bytes, checksum: 22706495e4206944b062ab63a28ac3f4 (MD5) Previous issue date: 2013-12-13 / Financiadora de Estudos e Projetos / The quest for sustainable development is becoming more widespread among government, private organizations and members of civil society, motivated primarily by environmental imbalance and social problems. So the companies conceptualize measure and work toward sustainability and it has become the goal of many of these organizations. This research aimed to analyze how large retail supermarkets companies, that have operation in Brazil, measure their practices aimed at sustainable development. It was carried out during the research, a review of theory and the multiple case studies exploratory; it realized the data collection through public documents (Sustainability reports). First, it s analyzed 32 reports of 3 retail businesses for several years. It was analyzed as indicators of sustainability are reported by companies in the sector, it was also assessed developments in the application of sustainability reporting in retail and sustainability dimension is prioritized in the reporting of organizational management. It observed a non- regular reporting on sustainability in the periods analyzed, companies report a higher number of indicators related social issues and despite the use of the GRI indicators, the companies had different interpretations about the same indicators. Thus, it identified that companies need to improve their reports and using the external validation (audit) to ensure the transparency and quality of sustainable reporting, enabling the retail supermarket companies to act towards a sustainable management / A busca pelo desenvolvimento sustentável se torna cada vez mais difundida entre os agentes governamentais, organizações privadas e membros da sociedade civil. Esses grupos são motivados, principalmente, pelo desequilíbrio ambiental e pelos problemas sociais. Desse modo, conceituar, mensurar e atuar rumo à sustentabilidade tem se tornado o objetivo de muitas dessas organizações. Essa pesquisa visou analisar como as empresas de varejo supermercadistas de grande porte, que operam no Brasil, reportam e mensuram suas práticas voltadas ao desenvolvimento sustentável. Foi realizado, durante a pesquisa, a revisão da teoria e uma análise documental descritiva, com a coleta de dados através documentos públicos (relatórios de Sustentabilidade). A pesquisa avaliou 32 relatórios de 3 empresas publicados nos últimos anos. Foram analisados como os indicadores de sustentabilidade são reportados pelas empresas do setor, também foi avaliado a evolução na aplicação dos relatórios de sustentabilidade no varejo e a dimensão da sustentabilidade, que é priorizada no reporte da gestão organizacional. Observou-se, uma não regularidade no reporte da sustentabilidade nos períodos analisados, as empresas reportam um volume maior de indicadores relacionados às questões sociais e apesar do uso do modelo da Global Reporting Initiative (GRI) haviam interpretações diferentes dos indicadores por parte das empresas. Assim, identificou-se a necessidade das empresas aprimorarem seus relatórios e utilizarem a validação externa (auditoria) para garantirem a transparência e a qualidade das informações reportadas, possibilitando que as empresas do varejo supermercadista atuem rumo a uma gestão sustentável efetiva e eficiente.

The demands from the outside world that companies should take active responsibility for a sustainable society are constantly increasing. Companies are no longer responsible for just generate a good return to their shareholders but also for acting for sustainable development. EU directive with sustainability reporting that came into force in 2014 in member countries was incorporated into Swedish law on 1 December 2016, starting for the 2017 fiscal year. The sustainability report will describe how companies work with environment, human rights, social conditions, and corruption. This concerns all major companies in Sweden who for each of the last two fiscal years meet two of three criteria to have exceeded; SEK 350 million (EUR 40 million) in net sales, average employees with 250 and a total of SEK 175 million (EUR 20 million).Wastbygg is a construction and project development company that builds and develops logistics facilities, commercial real estate and housing. The company is growing steadily and currently has approximately 230 employees. Net sales amount to just over SEK 2 billion. In the coming years, the law will require sustainability accounting.The purpose of the master's thesis is to help Wästbygg carry out an interest dialogue and essentiality analysis, which is the first initial step in a sustainability report according to the international framework GRI. The result will show which sustainability issues stakeholders consider to be most prioritized and addressed by Wastbygg. This will form Wastbygg first sustainability report with the GRI framework.The stakeholder dialogue was conducted in spring 2017 through web-based surveys, personal interviews, and dialogue with prospective building engineer students. In the material analysis it was unanimous that stakeholders felt that the social aspect of health and work environment should be the highest priority issue for Wästbygg. Already today, the issue is a priority as Wästbygg is ISO-certified according to the OHSAS 18001 standard. Other sustainability issues that stakeholders consider should be prioritized by Wastbygg ecological aspects such as phasing out of environmentally and health hazardous building materials and energy-efficient buildings and construction sites as well as the social aspect ethics and anti-corruption. / Kraven från omvärlden om att företag ska ta ett aktivt ansvar för ett hållbart samhälle ökar hela tiden. Företagen ansvarar inte längre bara för att generera en god avkastning till sina aktieägare utan också för att agera för en hållbar utveckling.EU-direktivet som kom 2014 med krav på hållbarhetsredovisning i medlemsländerna införlivades i svensk lag den 1 december 2016 med start för räkenskapsåret 2017. Hållbarhetsredovisningen ska redogöra för hur företag arbetar med miljö, mänskliga rättigheter, sociala förhållanden och motverkande av korruption. Detta berör alla större företag i Sverige som för vart och ett av de två senaste räkenskapsåren uppfyller två av tre kriterier att ha överstigit; 350 miljoner kronor (40 miljoner Euro) i nettoomsättning, medeltalet anställda med 250 och en balansomslutning på 175 miljoner kronor (20 miljoner Euro).Wästbygg är ett entreprenad- och projektutvecklingsbolag som bygger och utvecklar logistikanläggningar, kommersiella fastigheter och bostäder. Företaget växer stadigt och har idag cirka 230 anställda. Nettoomsättningen uppnår till drygt 2 miljarder kronor. Inom de närmaste åren kommer man enligt lagen att behöva hållbarhetsredovisa.Syftet med magisteruppsatsen är att hjälpa Wästbygg att genomföra en intressentdialog och väsentlighetsanalys som är det inledande steget i en hållbarhetsredovisning enligt det internationella ramverket GRI. Resultatet ska visa på vilka hållbarhetsfrågor som intressenterna anser ska högst prioriteras och adresseras av Wästbygg. Detta kommer ligga till grund för Wästbyggs första hållbarhetsredovisning med ramverket GRI.Intressentdialogen genomfördes under våren 2017 genom webbaserad enkät, personliga intervjuer och dialog med blivande byggingenjörsstudenter.I väsentlighetsanalysen framkom det enhälligt att intressenterna anser att sociala aspekten hälsa och arbetsmiljö bör vara den högst prioriterade frågan för Wästbygg. Redan idag är frågan prioriterad då Wästbygg är ISO-certifierade enligt standarden för arbetsmiljö: OHSAS 18001.Andra hållbarhetsfrågor som intressenterna anser bör prioriteras av Wästbygg är de ekologiska aspekterna utfasning av miljö- och hälsofarliga byggnadsmaterial och energieffektiva byggnader och byggarbetsplatser samt sociala aspekten etik och antikorruption.

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.

Purpose: This paper investigates how sustainability reporting differs between state-owned enterprises and if there is a difference given the quality in the information within state-owned ownership. Theory: Begins with the reporting legislation and Global Reporting Initiative. Thereafter previous research is presented with sustainability reporting to define the quality concept. The theory ends with institutional logic. Method: This paper uses a qualitative method as the research design. The paper has used an assessment sheet composed by previous researchers. Empirics: Firstly the formulation of the sustainability reports for the companies are presented. Thereafter the reports relevance and reliability are revealed. Conclusions: In this report there is no difference of quality in the sustainability report within stateowned enterprises and partial state-owned enterprises. However, this study finds one other factor that has an impact between the enterprises. / Syfte: Studien undersöker hur hållbarhetsredovisningen skiljer sig åt mellan statligt ägda företag och om det är skillnad i informationens kvalitet utifrån den statliga ägarandelen. Teori: Börjar med lagstiftningen och Global Reporting Initiative därefter presenteras tidigare forskning inom hållbarhetsredovisning för att sedan definiera kvalitetsbegreppet. Teoriavsnittet avslutas med institutionell logik. Metod: Denna studie använder sig av en kvalitativ metod där forskningsstrategin består av en kvalitativ innehållsanalys. Studien har vidare använt sig av ett bedömningsschema som är framtaget av tidigare forskare. Empiri: I empirin presenteras först utformningen av hållbarhetsredovisningarna för de undersökta företagen för att sedan presentera resultatet av rapporternas relevans och trovärdighet. Slutsatser: Kvaliteten på hållbarhetsredovisningen inom statligt ägda företag är lika varandra och det framkommer inte någon större skillnad mellan helt och delvis statligt ägda företag. Däremot finner studien att det finns en annan faktor som påverkar skillnader mellan statligt ägda företag.

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.

Background: Disclosure of sustainability within companies is voluntary and previous research shows that there are differences in disclosure within CSR reports that can be affected by various factors. GRI is the most used framework in the preparation of CSR reports. Although some countries use the same GRI framework, previous studies have shown that different countries' enlightenment levels as well as enlightenment information differ in sustainability.  Purpose: The purpose of this study is to examine the information in sustainability reporting within the “Industrial Industry” in Sweden and the USA. Moreover, the purpose is to make a comparison of how companies choose to report information and based on which aspects. Furthermore, the study will examine and compare the difference between the companies after their sustainability reports were prepared according to the latest GRI framework in both countries for the years 2018 and 2020. Method: The study performs a quantitative content analysis with a deductive approach to compare disclosure of sustainability information from Sweden and the USA for the years 2018 and 2020. The study examines 6 companies from each country and this resulted in 24 observations. The study's conclusions and results are presented using a t-test as well as descriptive statistics. Conclusion: The study could not determine if there are significant differences in the disclosure of sustainability reporting between the United States and Sweden for the years 2018 and 2020. The reason for this may be due to contradictions between results obtained by the study based on t-tests and descriptive statistics.

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.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-10-26T13:14:11Z No. of bitstreams: 1 Adriana Rodrigues Balardim.pdf: 1292351 bytes, checksum: 59ab448843dfdfdfe6be4c3be3e95d62 (MD5) / Made available in DSpace on 2017-10-26T13:14:11Z (GMT). No. of bitstreams: 1 Adriana Rodrigues Balardim.pdf: 1292351 bytes, checksum: 59ab448843dfdfdfe6be4c3be3e95d62 (MD5) Previous issue date: 2017-10-09 / Transparency and the commitment of organizations to the dissemination of their economic, social and environmental results are increasingly important to meet the needs of stakeholders. This study analyzed the integrated reports, also identified as an annual report or sustainability report, published by companies with the objective of verifying adherence to the GRI guidelines and presented a summary with the pillars of sustainability: economic, social and environmental. The database initially considered 34 companies, which are listed in B3's Business Sustainability Index (ISE). Of these, 18 companies were analyzed, considering those that published their reports in the period of 5 years (2012 to 2016). The scope of the analysis was based on the report released in 2016 and it was concluded that 14 companies declare that they comply with the GRI guidelines, which represents 41% of the total sample and 78% of the total companies that were analyzed. This was evidenced by the positive opinion of the Limited Assurance Report issued by independent bodies / A transparência e o comprometimento das organizações em relação à divulgação de seus resultados, econômicos, sociais e ambientais, são cada vez mais importantes para atender às necessidades dos stakeholders. Este estudo analisou os relatos integrados, também identificados como relatório anual ou relatório de sustentabilidade, divulgados pelas empresas com o objetivo de verificar se os Relatos Integrados estão de acordo com às diretrizes GRI, apresentou um resumo com os pilares da sustentabilidade: econômica, social e ambiental e identificou a aderência ao tipo de divulgação, Relato ou Relatório. A base de dados levou em conta inicialmente 34 empresas, as quais estão listadas no Índice de Sustentabilidade Empresarial (ISE) da B3. Dentre estas, 18 empresas foram analisadas, considerando aquelas que divulgaram seus relatórios no período de 5 anos (2012 a 2016). O escopo da análise foi com base no relatório divulgado em 2016 e concluiu-se que 14 empresas declararam que estão de acordo com as diretrizes GRI, o que representa 41% do total da amostra e 78% do total de empresas que foram analisadas. Isto foi constatado pelo parecer positivo do Relatório de Asseguração Limitada emitido por órgãos independentes e identificou o tipo de publicação, Relatório ou Relato descrevendo as características de cada um

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