Made available in DSpace on 2016-04-25T18:40:05Z (GMT). No. of bitstreams: 1 Eduardo Arraes.pdf: 34103877 bytes, checksum: 0057ec3b516f3a18a40616c6d82b8627 (MD5) Previous issue date: 2014-12-12 / ln this work we analyze the consolidated, from the year 2012, Value Statement (VAS) of 132 business entities listed on Stock, Commodities and Futures Exchange- BMF & BOVESPA, part a specific segment named Novo Mercado BOVESP/ (NMB), who voluntarily brings together companies compromised with to apply the principles of corporate Governance, this segment was chosen for the accuracy of the regulation regarding transparency in corporate information. Were analyzed the Added Value generated by each segment and subsidiary group of companies separated by economic sector, the information found were confronted with the Brazilian Accounting Standard CPC 09. The results have reconciled to the methodology for ca1culatingand were compared with 2012 National GDP, were established a parallel between t1:1etwo calculation methodologies and ratio of the segment relevance on the national scenery. The VAS for its accounting approach, proved to be effidel1tand potentially important serve as a basis for decision-making of various social segments, including the government, which could use is as a data source for public policy of fomentation incentives. / Neste trabalho são analisadas e consolidadas as Demonstrações do Valor Adicionado (DVA) do ano de 2012 132 entidades empresariais listadas na Bolsa de valores ,Mercadorias e Futuros -- BM&FBOVESPA, em um segmento especifico denominado Novo, Mercado que reúne voluntariamente empresas que se comprometem a aplicar os principias de Governança Corporativa, esse segmento foi escolhido pelo rigor do regulamento em relação transparência das informações corporativas. Foi analisado Valor Adicionado gerado pelo segmento e subsidiariamente o valor de cada grupo de empresas Neste trabalho separadas por setor econômico, as informações encontradas forrol1 confrontadas com a norma contábil, CPC 09. Os resultados encontrados foram reconciliados à meto( .01c:giade cálculo do Instituto Brasileiro de Geografia e Estatística (IEGE) e comparados com o PIE Nacional 2012, estabeleceu-se um paralelo entre as duas metodologias de cálculo e a relação de relevância do no cenário nacional. A DVA, pôr sua abordagem contábil, mostrou-se potencialmente eficiente e importante para servir de base para tomada de decisões vários segmentos da sociedade, entre eles o governo, que poderia utilizá-la como fonte de dados para decisões de políticas públicas de fomento

The thesis analyses the trend of value-added distribution over a span of 10 years, from 2011 to 2021, in the international supply chain of fast fashion products between manufacturers in Bangladesh and multinational fast fashion retailers in Sweden. Bangladesh has grown economically thanks to its ready-made garment sector and favorable policies for businesses and foreign investments. Meanwhile, fast fashion global brands profit by providing affordable clothing to consumers in Europe while allocating garment production to low-wage countries and imposing tight production timeframes. The purpose of the thesis is to analyze the value-added distribution in the international supply chain of fast fashion products between manufacturers in Bangladesh, multinational fast fashion retailers in Sweden and their workers as key stakeholders. Through this thesis, it is possible to notice the inequality between the wealth generated and the remuneration of the parties involved in the supply chain. The methodology involves multiple case studies and value-added analysis. The thesis has three case studies. In each one of them is included a Swedish retail company and a Bangladeshi garment manufacturer. The value-added analysis is carried out on the selected case study companies’ financial reports from 2011 to 2021. Analyzing the distribution of value-added is key from a social sustainability perspective as it directly impacts poverty levels, countries’ growth, health aspects and living conditions of a large part of the population. The results of the thesis are based on the value-added statement elaborations which entail data processing of the profit and loss statement of the annual reports of the companies selected over a span of ten years. The data collected includes an analysis of a total of 60 annual reports. The findings point to the stark inequality between the average monthly salary costs per worker between Swedish and Bangladeshi workers. The value-added distributed to workers in Bangladesh is slowly increasing however it might take a decade to significantly reduce the difference in remuneration between Swedish and Bangladeshi workers. The core point of the findings has proved that multinational companies’ margins are not significantly impacted if they were to factor in higher salary costs of supply chain workers in Bangladesh to ensure a higher living standard than the current one which is not sufficient for a decent standard of living. To conclude the thesis argues about the current lack of disclosure that fast fashion retailers provide to members of society in their sustainability reports and companies’ sustainability strategies. This is because there is an underlying lack of relevant, faithful, verifiable, understandable, and comparable information provided by companies.