Titel: Hållbarhetsredovisning: En kvantitativ studie om förändringen i företagshållbarhetsredovisningar när frivilligt blir lagstadgat.Författare: Sanna Nilsson och Ellinor WallinBakgrund: För att företag ska öka arbetet kring hållbarhet ytterligare införde regeringen vidårsskiftet 2016/2017 krav på att stora företag ska upprätta en hållbarhetsredovisning. Syftetmed införandet var också att öka transparensen samt förenkla jämförbarheten. De företag somomfattas av de nya hållbarhetsupplysningskraven ska uppfylla mer än ett av gränsvärdenaenligt 6.kap 10§ i Årsredovisningslagen (1995:1554). Företagen är rekommenderade attanvända ett etablerat ramverk där Global Reporting Initiative (GRI) är det mest vedertagnaramverket.Forskningsfråga: hur förändras hållbarhetsredovisningar i antal GRI resultatindikatorer förföretag inom den privata sektorn och som omfattas av hållbarhetsupplysningskraven iÅrsredovisningslag (1995:1554) efter införandet?Syfte: Syftet i den här uppsatsen är att förklara hur företag som omfattas av de nyahållbarhetsupplysningskraven i Årsredovisningslag (1995:1554) förändrar sinahållbarhetsredovisningar när frivilligt blir lagstadgat.Metod: Vi har tillämpat en kvantitativ innehållsanalys där vi har utformat en kodningsmallutifrån GRI´s ramverk. Vi har kodat antalet GRI resultatindikatorer i hållbarhetsredovisningarför räkenskapsåren 2014–2017 som innefattat 20 stycken företag inom den privata sektorn. Videlade upp urvalet i miljömässiga- och neutrala företag. Uppdelningen baserades på antalethållbarhetsredovisade GRI resultatindikatorer inom kategorin miljö under räkenskapsåret2014. Om företaget hållbarhetsredovisade 40,1 procent eller mer inom kategorin miljö, iförhållande till det totala antalet redovisade GRI resultatindikatorer, benämndes företaget somett miljömässigt företag. Understeg antalet redovisade miljöresultatindikatorer 40,1 procentbenämndes företaget som neutralt.Slutsats: Uppsatsens resultat påvisar en liten ökning av antalet GRI resultatindikatorer efterinförandet av upplysningskraven inom hållbarhetsredovisning. Resultatet visade också attmiljömässiga företag hållbarhetsredovisade fler GRI resultatindikatorer än neutrala företaginnan införandet. Efter införandet hade också de miljömässiga företag en större ökning i antalGRI resultatindikatorer än de neutrala företagen. / Title: Sustainability report: A quantitative study of the changes in companies’ sustainabilityreports when voluntary gets regulatedAuthors: Sanna Nilsson and Ellinor WallinBackground: In order for companies to increase their work with sustainability thegovernment introduced, at the end of year 2016/2017, the requirement that large companieshave to establish a sustainability report. The purpose of the introduction was also to increasetransparency and simplify comparability. The companies that are subjects to the newsustainability disclosure requirements must meet more than one of the limit values in Chapter6 of the Annual Accounts Act (1995: 1554). Companies are advised to use an establishedframework where the Global Reporting Initiative (GRI) is the most widely acceptedframework.Purpose: How do sustainability reports change in the number of GRI performance indicatorsfor private sector companies that are subjects to the Sustainability Disclosure Requirements inthe Annual Accounts Act (1995: 1554) after the introduction?Method: We have applied a quantitative content analysis where we have developed a codingtemplate based on GRI´s framework. We have encoded the number of GRI performanceindicators in sustainability reports for the financial years 2014-2017 which included 20private sector companies. We separated the sample into environmental and neutral companiesbased on the number of environmental GRI performance indicators reported during the year2014. If the company reported 40,1 percent or more in the environmental category, comparedto the total number of GRI performance indicators, we classified it as an environmentalcompany. If the number of environmental GRI performance indicators was less than 40,1percent, the company was classified as a neutral company.Conclusion: The results of the survey indicate a small increase in the number of GRIperformance indicators after the introduction of disclosure requirements in sustainabilityreporting. The result also showed that the environmental companies reported more GRIperformance indicators than the neutral companies before the introduction. After theintroduction, the environmental companies also had a larger increase in the number of GRIperformance indicators than the neutral companies.

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / Os danos causados ao meio ambiente atingem diretamente a qualidade de vida das pessoas e elas passam a exigir das organizaÃÃes atividades que incluam a preservaÃÃo, a prevenÃÃo e a recuperaÃÃo do meio em que vivem. As empresas que sinalizam um comportamento ambientalmente correto sÃo recompensadas com benefÃcios econÃmicos e podem permanecer no mercado porque sÃo legitimadas, ou seja, possuem o aval da sociedade para funcionar. Para obter a legitimidade, a empresa que adota e sinaliza boas prÃticas ambientais, tem que efetuar investimentos, que podem variar de empresa para empresa. Com base na Teoria da SinalizaÃÃo e na Teoria da Legitimidade, o presente estudo tem como foco as empresas do Brasil e da Espanha, considerados paÃses que mais publicam relatÃrios ambientais de sustentabilidade. Este trabalho tem o objetivo de investigar a relaÃÃo entre o desempenho econÃmico e o desempenho ambiental das empresas no Brasil e na Espanha. Verifica-se tambÃm a correspondÃncia entre o desempenho ambiental e o nÃvel de impacto ambiental das empresas brasileiras e espanholas do setor secundÃrio. Para este mister, realizou-se uma pesquisa descritiva, de natureza quantitativa, utilizando-se os procedimentos bibliogrÃfico e documental. A amostra foi composta de 25 empresas espanholas de capital aberto e de 41 empresas brasileiras de capital aberto no ano de 2010 e 39 empresas brasileiras de capital aberto no ano de 2009, listadas no rol de empresas que publicaram relatÃrios de sustentabilidade de acordo com o modelo G3 da GRI do ano de 2010. As informaÃÃes do desempenho ambiental foram coletadas nos relatÃrios GRI das empresas de 2009 e 2010, atravÃs do indicador do total de investimentos ambientais (EN 30), enquanto as informaÃÃes referentes ao desempenho econÃmico foram extraÃdas das demonstraÃÃes contÃbeis das empresas dos anos de 2009 e 2010, elaboradas segundo o padrÃo das normas internacionais de contabilidade (IFRS). Os testes estatÃsticos elaborados envolveram o teste de CorrelaÃÃo de Spearman e a AnÃlise de correspondÃncia (ANACOR). Os resultados sugerem que hà uma correlaÃÃo moderada positiva entre o ROA e o indicador de investimento ambiental (EN30/ativo) nas empresas do Brasil. Na Espanha, a correlaÃÃo apresentou-se forte negativa entre o ROA e o indicador ambiental. Levando em conta o atributo da defasagem temporal, a relaÃÃo positiva entre o ROA e o investimento ambiental foi confirmada no Brasil, enquanto na Espanha a relaÃÃo se mostrou nula com os indicadores econÃmicos, mas mostrou-se forte negativa com as variÃveis primÃrias.. Os resultados encontrados na anÃlise de correspondÃncia entre o nÃvel de impacto ambiental das atividades das empresas e o nÃvel de desempenho ambiental, sugerem que as empresas com alto impacto ambiental possuem um mÃdio desempenho ambiental nos dois paÃses em conjunto. / The damage caused to the environment affect directly the quality of life of people and this will demand of organizations, activities that include the preservation, prevention and recovery of the environment in which they live. Companies that signal an environmentally correct behavior is rewarded with economic benefits and can remain on the market because they are legitimate, or have the endorsement of society to function. For the legitimacy, the company that adopts and signals good environmental practices, have to make investments, which may vary from company to company. Based on the Signaling Theory and the Theory of Legitimacy, this study focuses on companies in Spain and Brazil, considered countries that are published reports of environmental sustainability. This work aims to investigate the relationship between economic performance and environmental performance of companies in Brazil and Spain. And also, the correspondence between the level of environmental performance and environmental impact of the Brazilian and Spanish in the secondary sector. For this task, we carried out a descriptive, quantitative, utilizing the bibliographic and documentary procedures. The sample consisted of 25 Spanish publicly traded companies and 41 publicly traded Brazilian companies in the year of 2010 and 39 publicly traded Brazilian companies in the year of 2009, listed in the list of companies that publish sustainability reports in accordance with the GRI G3 standard model in the year of 2010. The information was collected from the environmental performance of companies in GRI reports 2009 and 2010, by the total environmental investments (EN 30), while the information on the economic performance were extract by financial statements of companies in the years 2009 and 2010 , prepared according to the pattern of international accounting standards (IFRS). Statistical tests involving elaborate Spearman correlation tests and the analysis of correspondence (ANACOR). The results suggest that there is a moderate positive correlation between ROA and environmental investment indicator (EN30/assets) in companies in Brazil. In Spain, there is a strong negative correlation between ROA and environmental investment indicator. Taking into account the attribute of the lag, the positive relationship between the performance was confirmed in Brazil, while in Spain show a null correlation between economic indicators, and a negative correlation with primaries variables. The results of the correspondence analysis between the level of environmental impact of corporate activities and level of environmental performance, suggest that companies with high environmental impact have an average environmental performance analyzing the two countries together.

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / A intensificaÃÃo das relaÃÃes entre os mercados globalizados tem reflexo relevante nas organizaÃÃes, de forma que, para permanecerem no mercado, elas necessitam preservar e aprimorar sua imagem perante seus stakeholders. Nesse sentido, emerge o conceito de reputaÃÃo, frequentemente discutido no contexto das organizaÃÃes, e que pode ser entendido como o conjunto de atributos organizacionais desenvolvidos ao longo do tempo, que influencia na forma pela qual os stakeholders percebem as empresas no mercado. No presente estudo, a reputaÃÃo corporativa à analisada na perspectiva da sustentabilidade e de sua influÃncia no desempenho superior e persistente das empresas, sob a fundamentaÃÃo da teoria da sinalizaÃÃo. EvidÃncias empÃricas revelam que as aÃÃes socialmente responsÃveis por parte das empresas lhes conferem reputaÃÃo favorÃvel, na medida em que emitem sinais positivos ao mercado, propiciando maior atratividade aos stakeholders, uma vez que estes percebem maior confianÃa e menor risco (FOMBRUN; SHANLEY, 1990; FOMBRUN; RINDOVA, 1996; FOMBRUN; VAN RIEL, 1997; SCHULTZ; NIELSEN; BOEGE, 2002; GARDBERG; FOMBRUN, 2002; ROBERTS; DOWLING, 2002; CAIXETA et al. 2011). Ao atrair e firmar suas relaÃÃes com os vÃrios stakeholders, garante-se a conquista da vantagem competitiva sustentÃvel, ou do desempenho superior e persistente, das empresas no mercado (BARNEY, 1991; TIERGARTEN; ALVES, 2008; SARAIVA JUNIOR; ALCALDE; COSTA, 2009). A abrangÃncia de estudos anteriores sobre o tema nÃo permitiram anÃlise da longevidade dos benefÃcios conquistados pela boa reputaÃÃo corporativa e nem em contextos mercadolÃgicos diferenciados. Nesse contexto, o presente estudo tem o objetivo de investigar a relaÃÃo entre a reputaÃÃo corporativa e o desempenho superior e persistente das companhias de capital aberto que publicam relatÃrios de sustentabilidade, segundo a listagem do Global Reporting Initiative (GRI). Para tanto, trata-se de uma pesquisa descritiva e explicativa, de natureza quantitativa, utilizando-se os procedimentos bibliogrÃfico e documental, com a aplicaÃÃo das ferramentas estatÃsticas AnÃlise de CorrespondÃncia (Anacor), Teste de MÃdia, AnÃlise fatorial e AnÃlise em painel, no perÃodo de 2008 a 2011. O estudo se justifica na medida em que busca contribuir para ampliaÃÃo da discussÃo sobre a reputaÃÃo corporativa na perspectiva da sustentabilidade. AlÃm disso, apresenta uma anÃlise diferenciada, por tratar do tema relacionando-o com o desempenho superior e persistente, verificando se a reputaÃÃo corporativa se relaciona com a conquista e preservaÃÃo da vantagem competitiva sustentÃvel. A Anacor aponta que as empresas com mais elevados nÃveis de reputaÃÃo figuram no grupo de empresas com maior desempenho. AlÃm disso, o teste de mÃdia realizado demonstra que as empresas com desempenho superior e persistente possuem reputaÃÃo estatisticamente diferente das empresas sem desempenho superior e persistente, sendo que aquelas apresentaram mÃdia de Ãndice de reputaÃÃo corporativa maior do que estas. A anÃlise de dados em painel preliminarmente realizada indicou que nÃo hà associaÃÃo entre a reputaÃÃo corporativa e o desempenho superior e persistente, refutando a hipÃtese da pesquisa. PorÃm, ao transformar as variÃveis em fatores e utilizar estes na anÃlise de dados em painel, identificou-se relaÃÃo de dependÃncia do desempenho para com os fatores porte (representado pelo tamanho) e credibilidade (representado pelo endividamento e reputaÃÃo). Logo, conclui-se que, para a amostra considerada, a reputaÃÃo sozinha nÃo à capaz de influenciar o desempenho empresarial, mas levando em conta o endividamento, o fator credibilidade (constituÃdo pelos fatores endividamento e reputaÃÃo) pode ser explicativo do desempenho. Assim, conforme a Teoria da SinalizaÃÃo, a reputaÃÃo representa sinais emitidos ao mercado capaz de influenciar o comportamento dos stakeholders, impactando seu desempenho. / The intensification of relations between the global markets presents a relevant reflection on organizations, so as to remain in the market, they need to further preserve and improve their image in front of their stakeholders. In this sense, the concept of reputation emerges, being often discussed in the context of organizations and moreover can be understood as the set of organizational attributes developed over time, which influences the way stakeholders perceive companies within the market. In this study, corporate reputation is examined from the perspective of sustainability and of its influence in the companiesâ superior and persistent performance under the theory of signalingâs foundation. Empirical evidence reveals that socially responsible actions taken by companies provide them a favorable reputation, as they issue positive signals to the market, offering greater attractiveness to stakeholders since they perceive higher reliability and lower risks (Fombrun, Shanley 1990; Fombrun; RINDOVA, 1996; Fombrun, Van Riel 1997, SCHULTZ, Nielsen; BOEGE, 2002; GARDBERG; Fombrun, 2002; ROBERTS & Dowling, 2002; CAIXETA et al. 2011). By attracting and establishing their relationships with various stakeholders, the achievement of either sustainable competitive advantage or the superior persistent performance is assured in the market companies (Barney, 1991; TIERGARTEN; ALVES, 2008; HAIL JUNIOR; ALCALDE; COSTA, 2009). The scope of these previous studies on the topic did not allow analysis of the longevity of the benefits gained by neither good corporate reputation nor in differentiated market contexts. Within this context, this study aims at investigating the relationship between corporate reputation and superior persistent performance of public companies that publish sustainability reports, according to Global Reporting Initiative (GRI)âs listing. It is a descriptive and explanatory research of quantitative nature, using bibliographic and documentary procedures with the application of statistical tools Correspondence Analysis, Average Testing and Panel Analysis. The studyâs justification is to seek to contribute on expanding the discussion on corporate reputation in the perspective of sustainability. Moreover, it presents a differentiated analysis for dealing with the issue relating to the superior persistent performance and checking whether corporate reputation relates to the achievement and maintenance of a competitive advantage for a long period of time. Anacor points out that companies with higher levels of reputation are included in the group of companies with higher performance. Moreover, the conducted average testing shows that companies with superior persistent performance regard a statistically different reputation from their counterparts without superior persistent performance, being that the former presented an average index of corporate reputation greater than the latter. The preliminarily performed panel data analysis indicated no association between corporate reputation and superior persistent performance, disproving the research hypothesis. However, by transforming the variables into factors and using them in the panel data analysis, a performance dependency relationship was identified regarding size (represented by its size) and credibility (represented by its debt and reputation) factors. Therefore, it is concluded that, for the sample considered in this research, reputation alone is not able to influence business performance, but taking debt into account; the credibility factor (grouping the reputation and debt factors) may provide further explanations about performance. Thus, according theory of signaling, the reputation represents signals to the market and it is able to influence the behavior of stakeholders, impacting their performance.

O aumento significativo da deterioração das condições ambientais e sociais em muitas partes do mundo indicam que a sustentabilidade como um todo pode estar ameaçada. Assim a sustentabilidade empresarial tornou-se um objetivo bastante almejado e de fundamental importância não só para as empresas que sofrem constantes pressões sociais, mas também para toda a humanidade. Por esses motivos, cada vez mais empresas estão adotando relatórios de sustentabilidade para demonstrar seu engajamento com a sustentabilidade empresarial. Para tanto, é preciso utilizar indicadores adequados para a mensuração de desempenho dessas organizações em relação à sustentabilidade. Assim, esta dissertação analisou relatórios de sustentabilidade e identificou que o relatório de sustentabilidade GRI vem sendo utilizado não apenas como um relatório de transparência mas como um certificador, portanto tem como objetivo avaliar se o GRI pode ser analisada como ferramenta adequada para a caracterização de empresas brasileiras enquanto sustentáveis, por meio de revisão bibliográfica, pesquisa em modelos de indicadores de sustentabilidade e análise dos relatórios das seis empresas brasileiras atestadas como A+. Como resultado desta pesquisa verificou-se que o GRI deve ser melhorado em vários e importantes aspectos para que possa ser usado como certificador da Sustentabilidade Empresarial. / The significant increase of deteriorating environmental and social conditions in many parts of the world indicate that sustainability as a whole may be threatened. Thus corporate sustainability has become a very desired objective and of fundamental importance not only for companies that suffer constant social pressures, but also for all mankind. Thus, seek sustainability has come to represent a real need for organizations to be able to survive. For these reasons more and more companies are adopting sustainability reports to demonstrate their commitment to corporate sustainability. Thus, this dissertation examined sustainability reports and identified the GRI sustainability report has been used not only as a transparency report but as a certifier therefore aims to evaluate whether the GRI can be considered as suitable tool for characterizing companies while Brazilian sustainable, through literature review, research on models of sustainability indicators and analysis of the reports of the six Brazilian companies certified as A +. As a result of this research it was found that the GRI should be improved in several important respects so that it can be used as certifier Corporate Sustainability.

SAMMANFATTNING ” Hållbarhetsredovisning – En studie om informationsbalansen i high profile och low profile industries”   Datum:        2017-06-05     Nivå:            Kandidatuppsats i Företagsekonomi, 15 HP   Institution:  Akademin för Ekonomi, Samhälle och Teknik, EST, Mälardalens Högskola   Författare:   Björn Sandfeldt                  Henrik Robertsson                       3 mars 1994                        5 maj 1992   Titel:             Hållbarhetsredovisning – En studie om informationsbalansen i high profile och low profile industries   Handledare: Staffan Boström   Nyckelord:   Hållbarhetsredovisning, GRI, negativ information, branschtillhörighet, transparens och balans.   Frågeställning: I vilken utsträckning presenteras negativ information i hållbarhetsredovisningar? Påverkar företags branschtillhörighet frekvensen av negativ information i hållbarhetsredovisningar?   Syfte:            Syftet med uppsatsen är att undersöka informationsbalansen i hållbarhetsredovisningar genom att studera i vilken utsträckning negativ information presenteras. Uppsatsen undersöker även om branschtillhörighet påverkar frekvensen av negativ information.     Metod:         I studien tillämpats en kvantitativ metod med innehållsanalys. Teoriinsamlingen är baserad på vetenskapliga artiklar som handlar om hållbarhetsredovisning, branschtillhörighet, GRI, legitimitets-, signal- och intressentteorin. För att samla in data användes ett urval av 150 hållbarhetsredovisningar. Resultaten har analyserats genom deskriptiv analys och Chi2-tester.         Slutsats:       De slutsatser som gjorts i denna undersökning är att företag redovisar mer positiv än negativ information, men att skillnaden inte var speciellt stor. Branschtillhörigheten påverkar frekvensen av negativ information. Det visade sig att företag i miljökänsliga branscher kommunicerar två gånger mer negativ information än företag i icke-miljökänsliga branscher. / ABSTRACT “Sustainability reporting – A study on the information balance in high profile and low profile industries ”   Date:            June 5th 2017   Level:           Bachelor thesis in Business Administration, 15 ECTS   Institution:  School of Business, Society and Engineering, Mälardalen University   Authors:      Björn Sandfeldt                  Henrik Robertsson                       3th Mars 1994                     5th May 1992   Title:             Sustainability reporting – A study on the information balance in high profile and low profile industries   Tutor:          Staffan Boström   Keywords:   Sustainability reporting, GRI, negative information, industries, transparency and balance.     Questions: In what volume does negative information get presented in sustainability reports? Does the sector of firms influence the amount of presented negative information in sustainability reports?   Purpose:      The purpose of this essay is to examine the information balance in sustainability reporting, by studying the amount of negative information presented. The essay also studies if the sector of firms influences the amount of negative information.     Method:       The essay uses a quantitive research method with content analysis. The theory of the studie is based on academic journals that contains information about sustainability reporting, sector, GRI, legitimacy-, signaling- and stakeholder theory. The primary data consist of a sample of 150 sustainability reports. The results have been analyzed by descriptive analysis and Chi-squared tests.                  Conclusion: The conclusion of the thesis is that firms present more positive than negative information in sustainability reports, however the difference was not that great. The industry affiliation effect the frequency of negative information. It shows that firms in environmentally sensitive sectors communicate twice the amount of negative information than firms in non-environmentally sensitive sectors.

Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2016-07-15T16:25:19Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) VERSAO CD BIBLIOTECA SEM ASSINATURA CATALOGRAFICA.pdf: 5607519 bytes, checksum: 6b7a25983f15a1c84bd473fb9ce7b521 (MD5) / Made available in DSpace on 2016-07-15T16:25:19Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) VERSAO CD BIBLIOTECA SEM ASSINATURA CATALOGRAFICA.pdf: 5607519 bytes, checksum: 6b7a25983f15a1c84bd473fb9ce7b521 (MD5) Previous issue date: 2016-02-22 / FACEPE / O presente trabalho teve como objetivo propor um framework voltado à inserção de estratégias de responsabilidade social visando à sustentabilidade baseadas na norma ISO 26000 e nos Relatórios de Sustentabilidade GRI G4 em pequenas e médias empresas do ramo hoteleiro. Para tal foi utilizada a tipologia estratégica proposta por Miles e Snow (1978) que propõe quatro perfis estratégicos de acordo com o perfil do gestor, são eles: os perfis prospector, analítico, defensivo e reativo. Estas tipologias podem ser empregadas em empresas de todos os portes, e devido à baixa complexidade de sua identificação e ao relacionamento destas com o perfil do gestor foi a mais indicada para ser aplicada em empresas de pequeno porte. A identificação desta tipologia estratégica visou observar como se comportam estes empreendimentos de acordo com as variações administrativas e se possuem conhecimento e ações voltadas à sustentabilidade e responsabilidade social para direcionar o framework de acordo com a demanda de cada perfil estratégico. Como resultados observou-se que independente do porte das empresas, todas apresentaram interesse em inserir em suas estratégias ações voltadas à sustentabilidade mesmo que não houvesse um conhecimento amplo sobre a temática. As empresas demonstraram saber que tais ações podem trazer benefícios aos seus negócios, mas apontam os custos como um dos entraves, especialmente as empresas de perfil reativo e defensivo, o que condiz às características do perfil. Empresas com o perfil Prospectivo e Analítico mostraram-se mais propensas à adoção de estratégias de responsabilidade social, porém todas as empresas afirmaram ter dificuldades na implementação dado que consideram os modelos padrões complexos e exaustivos. Considerando este relato, o framework proposto tem caráter genérico e possui uma fase inicial de identificação da empresa seguida, de questões relacionadas aos princípios de responsabilidade social até a seleção de um dos fatores da triple botton line como inicial o framework que pode ser aplicado em empresas de qualquer perfil, variando de acordo com a familiaridade destas empresas sobre os fatores ambiental, social e econômico. Espera-se com o framework que as PMEs consigam iniciar o processo de adoção destas estratégias alcançando vantagem competitiva e à medida que os fatores estejam consolidados nas ações de sustentabilidade consigam evoluir para a consideração de todos os fatores dispostos na ISO 26000 e nos Relatórios de Sustentabilidade GRI. Almeja-se que o framework contribua para PMEs as quais possuem características peculiares devido ao seu porte. Vale ressaltar que até o momento de finalização da pesquisa uma das empresas iniciou a utilização do framework e apontou resultados positivos. Para trabalhos futuros recomenda-se a ampliação das avaliações em outras empresas e a aplicação do framework em diversas empresas para uma avaliação mais ampla e consistente. / This study aimed to propose a focused approach to the inclusion of social responsibility strategies for sustainability based on ISO 26000 and GRI G4 Sustainability Reports in small and medium business. To do this we used the strategic typology proposed by Miles and Snow (1978) proposes four strategic profiles according to the profile manager, are they the profile Prospector, analytical, Defensive and Reactive. These types can be employed in all sizes, and because of low complexity of its identification and the relationship of these to the profile manager was the most suitable to be applied to small businesses. The identification of this strategic typology aimed to observe how they behave these projects in accordance with the administrative changes and these developments have knowledge and actions towards sustainability and social responsibility and direct approach according to the demand of each strategic profile. As a result it was observed that regardless of the size of the companies all showed interest in entering in their actions strategies for sustainability even though there was a broad knowledge on the subject. The companies demonstrated know that such actions can bring benefits to your business but point out the costs as one of the obstacles, especially those of reactive and defensive profile companies, which matches the profile features. Companies with Prospective and Analytical profile were more likely to adopt social responsibility strategies, but all businesses stated they had difficulties in implementing the difficulty of using standard models that consider complex and exhaustive. Considering this report the approach has generality of the approach has an initial phase of identification of the then company, issues related to social responsibility principles to the selection of one of the triple bottom factors line as starting to approach that can be applied in business any profile, varying according to the familiarity of these companies on environmental, social and economic factors. It is hoped that the approach that SMEs are able to start the adoption process of these strategies achieving competitive advantage and as the approach factors are consolidated in sustainability initiatives able to evolve into consideration of all the factors laid out in the ISO 26000 and reports GRI Sustainability. One hopes that the approach will contribute to this type of business that has unique characteristics due to its size. It is noteworthy that by the time of completion of the survey of the companies started using the approach and showed positive results. For further work recommended the expansion of the evaluations in other companies and the application of the approach in various companies for a broad and consistent evaluation.

O presente trabalho aborda a adoção e divulgação de relatórios de sustentabilidade no setor das empresas produtoras de etanol do estado de São Paulo (2013-2015) com o objetivo de analisar a publicação de relatórios de sustentabilidade e a suficiência das informações nele divulgadas. Pretende-se propor um conjunto de Princípios, Critérios e Indicadores (PCI) de desempenho em sustentabilidade, específicos ao contexto da produção de etanol de cana-deaçúcar. O método de pesquisa se baseou em: estudo da adoção de governança corporativa; seleção dos relatórios de sustentabilidade publicados no triênio 2013-2015; definição dos elementos do conjunto (PCI) de avaliação do desempenho em sustentabilidade; avaliação da suficiência de informações publicadas nos relatórios de sustentabilidade; validação de conteúdo dos elementos do Conjunto PCI; e proposição final do Conjunto PCI. Os resultados indicaram que as empresas que declararam adotar governança corporativa representam 20,5% das empresas cadastradas na ANP no estado de São Paulo. As que publicaram relatórios de sustentabilidade representam 11,49% do setor, sendo elas parte das anteriores. Em relação à suficiência de informações, a empresa com maior pontuação obteve 38,26% de suficiência de seu conteúdo, ou seja, bem abaixo dos 50%. As empresas com capital aberto obtiveram posições intermediárias, face às pressões externas por divulgação de informações. A omissão de publicações de informações relevantes foi observada em todas, sendo que 9 das 10 empresas estudadas omitiram informações sobre multas e sanções de aspecto socioambiental. Em relação aos indicadores, os novos propostos obtiveram a melhor pontuação média, superior aos indicadores oriundos do modelo GRI, que já são demandados para a publicação nos relatórios das empresas. A publicação de informações dos indicadores novos propostos superior aos outros indicadores ressaltou a relevância das informações, tanto para as empresas quanto para a academia, pois sua publicação não foi exigida pelo modelo de relatório adotado. De forma geral, pode-se dizer que o setor, como um todo, encontra-se no início de uma jornada em busca do aumento de sua sustentabilidade, sendo que a falta de transparência generalizada denota que há muitos desafios a serem superados, principalmente na divulgação de informações. / This thesis approaches the adoption and disclosure of sustainability reports on ethanol industry of São Paulo State on 2013-15, aiming to analyzing the sufficiency of information disclosed on company\'s reports. A set of Principles, Criteria and Indicators (PCI), specific to the production of sugarcane ethanol is proposed to evaluate the performance on sustainability. The steps of research were based on: study of corporate governance adoption on ethanol São Paulo State industry; gathering of sustainability reports published during 2013 to 2015; definition of PCI elements to the evaluation of performance on sustainability; sufficiency assessment of information disclosed on reports; validation of PCI elements; and final proposition of PCI. The analysis has indicated that only 20.5% of companies authorized by National Petroleum, Natural Gas and Biofuel Agency (NPA) on São Paulo State has declared the adoption of corporate governance, whereas 11.49% of companies authorized by NPA has published sustainability reports. The best score among all companies which were studied represented 38.26% on sufficiency assessment, which is below the 50% attendance. Public companies reached intermediate scores, despite external pressures and demands to disclose information, what could lead these companies to higher scores. Some relevant information was omitted in general ways, 9 to 10 companies did not disclose information about socioenvironmental fines. According to the assessment, the new indicators proposed has reached higher scores among the indicator types who compose PCI set, superior than indicators from GRI model, which are already required by on sustainability reports. PCI indicators has reached 62.5% of validation, which represented the definition of 64 indicators to form the basic elements of proposed set. The fact of new indicators proposed have reached higher results appointed to the relevance of these specific information to sugarcane ethanol context. In additional, these results highlighted the need to embody the new indicators proposed to tackled information nonrequired by other sustainability report models. In general ways, the ethanol industry has a long path to increase its sustainability, mostly on disclosure of sustainability.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-06-21T18:42:22Z No. of bitstreams: 1 Marcia Cristina Machado.pdf: 1557218 bytes, checksum: dc8f3badcae604c5d5af5bf370d02232 (MD5) / Made available in DSpace on 2016-06-21T18:42:22Z (GMT). No. of bitstreams: 1 Marcia Cristina Machado.pdf: 1557218 bytes, checksum: dc8f3badcae604c5d5af5bf370d02232 (MD5) Previous issue date: 2016-02-15 / This study proposes a verification of the relationship between CoBIT framework and the GRI sustainability indicators, and the identification of sustainable practices measured in technology companies that adopt CoBIT model in its management and control. In check the activities of software companies, without further analysis has perception that these are sustainable, since the production chain is electronic, distribution recently adopted is cybernetics and disposal also occurs electronically, not generating waste materials. For the study was used the methodology of study of multiple cases with the application of semi-structured interviews, analysis of documents obtained from the companies analyzed, as well as theoretical research in journals, books and CoBIT guidelines and GRI. As a result, identified a strong relationship between economic and environmental aspects proposed by the GRI indicators with the requirements of CoBIT model and a weak relationship of the social aspects of the GRI with CoBIT model. Regarding the adoption of the model CoBIT observed that companies that using the CoBIT model in its management and control, also practice and manage their sustainable actions, while promoting the dissemination of indicators through the GRI report. It was identified that even technology companies with adhere to other models of management and control, measuring their sustainable practices, do not publish their sustainability reports. The study found that organizations that do not employ models of management and control, and it does not measure its sustainable practices consequently do not publish sustainability reports. This discovery led to the development of a tool that seeks to help Brazilian software companies in the implementation of sustainable practices, and the adoption of management and control models. / Este estudo se propõe entender a relação entre o modelo CoBIT e os indicadores de sustentabilidade GRI, identificando as práticas sustentáveis mensuradas nas empresas de tecnologia que adotam o modelo CoBIT em sua gestão e controle. Ao verificar as atividades das empresas de software, sem uma análise mais aprofundada, poderá ter-se a percepção que estas são sustentáveis, uma vez que sua cadeia produtiva é eletrônica, sua distribuição recentemente adotada é a cibernética e seu descarte também ocorre eletronicamente, não gerando resíduos materiais. Para realizar o estudo foi empregado a metodologia de estudo de casos múltiplos, com a aplicação de entrevistas semiestruturadas, análise dos documentos obtidos junto às empresas analisadas, além da pesquisa teórica em periódicos, livros e nos guidelines CoBIT e GRI. Como resultado identificou-se uma forte relação dos aspectos econômicos e categorias análise e estratégia, engajamento dos stakeholders e governança propostos pelos indicadores do GRI com os requisitos do modelo CoBIT e uma fraca relação dos aspectos sociais e ambientais do GRI com o modelo CoBIT. No que tange a adoção do modelo CoBIT observou-se que as empresas que adotam este modelo em sua gestão e controle, praticam e gerenciam suas ações sustentáveis e promovem a divulgação de seus indicadores por meio do relatório GRI. Identificou-se ainda que as empresas de tecnologia que aderem a outros modelos de gestão e controle, executam e mensuram suas práticas sustentáveis, mas não realizam a publicação de relatórios de sustentabilidade. O estudo também revelou que as organizações que não empregam modelos de gestão e controle, também não mensuram suas práticas sustentáveis e por consequência não publicam relatórios de sustentabilidade. Esta descoberta propiciou como contribuição para a prática a elaboração de uma cartilha modelo que busca auxiliar as empresas de software brasileiras na implantação de práticas sustentáveis, e na adoção de modelos de gestão e controle.

Sustainability reporting today is an important tool for companies to show how they work with sustainable development. The design of the companies' sustainability reports can vary since the regulations can be seen as somewhat vague. GRI provides a framework and standards that create a common language for organizations and its reporting of current economic, environmental, and social aspects. However, GRI is voluntary to follow which creates a possibility for both similarities and differences in companies' sustainability reporting. The study was conducted with a qualitative research strategy and a comparative design. The purpose of this study is to investigate the sustainability work of selected companies based on sustainability reporting according to GRI based on stakeholder theory, legitimacy theory and institutional theory. The aim of the study is to compare companies active in the trade and real estate industry to distinguish any similarities and differences. To shed light on the purpose of the study, an analysis of the companies' sustainability reports of four selected years has been carried out, as well as an interview from one of the real estate companies. A comparison has then been made between the companies to point out potential similarities or differences. The analysis of the empirical material indicates that there are some similarities and differences between the surveyed industries' reporting of GRI standards. The main differences are found in the social part of GRI reporting, while the financial and environmental reporting appears to be equally similar. Development over time of GRI reporting also differs between industries. These similarities and differences have been analyzed with the use of stakeholder theory, legitimacy theory and institutional theory.

Bakgrund och problemdiskussion: Mellan åren 2015-2020 har Nordea, Svenska Handelsbanken, SEB och Swedbank vid flertalet tillfällen delgivits sanktionsavgifter för brister i arbetet mot korruption och penningtvätt. Penningtvätt är en del av korruption och beskrivs av flertalet forskare som ett globalt problem där banker spelar en stor roll när det kommer till att dölja olagliga pengar. Banker som tidigare varit inblandade i skandaler tenderar att ha bristande förtroende bland intressenter vilket bland annat påverkar bankernas legitimitet negativt.  Syfte: Syftet med denna undersökning är att redogöra för vilken information som Nordea, Svenska Handelsbanken, SEB och Swedbank avslöjar i sina hållbarhetsredovisningar om korruption och penningtvätt utifrån indikatorerna i GRI 205: Anti-corruption. Studien syftar till att analysera innehållet i de skriftliga hållbarhetsredovisningarna för att således kunna dra slutsatser kring eventuella likheter och skillnader gällande bankernas avslöjande om korruption och penningtvätt.  Metod: För att besvara studiens forskningsfråga har en kvalitativ innehållsanalys som datainsamlingsmetod tillämpats. Den kvalitativa innehållsanalysen har legat till grund för analysen av Nordeas, Svenska Handelsbankens, SEB:s och Swedbanks hållbarhetsredovisningar för åren 2017 till 2020.  Slutsats: Studiens resultat visar på att samtliga banker avslöjar mest information om affärshändelser avseende risk för korruption samt kommunikation och utbildning om politik och procedurer mot korruption. Denna studie konstaterar även att det avslöjas minst information gällande åtgärder som vidtagits på grund av korruptionincidenter. Dock utmärker sig Svenska Handelsbanken i detta då de avslöjar inträffade händelser kring korruption och penningtvätt som de varit involverade i, vilket resterande banker inte gör. Detta samtidigt som Svenska Handelsbanken är den bank som varit minst involverade i korruptionsskandaler de senaste åren, i jämförelse med Nordea, SEB och Swedbank. Studien visade även på att samtliga banker enbart redovisar kring några utvalda punkter inom varje indikator. Bankerna avslöjar endast information som berör en eller få av alla de punkter inom GRI 205: Anti-corruption. / Background and problem: Between the years 2015-2020, the banks Nordea, Svenska Handelsbanken, SEB and Swedbank have on most occasions been notified of penalty fees for shortcomings in the work against corruption and money laundering. Money laundering is a part of corruption and is described by most researchers as a global problem where banks play a major role when it comes to hiding illegal money. Banks that have previously been involved in scandals tend to have a lack of trust among stakeholders, which among other things, has a negative effect on banks’ legitimacy.  Purpose: The purpose of this thesis is to report on Nordea´s, Svenska Handelsbanken´s, SEB´s and Swedbank´s corruption and money laundering disclosure, based on the indicators in GRI 205: Anti-corruption, in their sustainability reports. The study aims to analyze the content of the sustainability reports of the four banks in order to draw conclusions about possible similarities and differences regarding the banks’ corruption and money laundering disclosure.  Method: In order to answer the study's research question, a qualitative content analysis has been applied. The qualitative content analysis has formed the basis for the analysis of the four major Swedish banks´sustainability reports for the years 2017 to 2020.  Findings: The results of the study shows that all banks reveal most information about business activities regarding the risk of corruption as well as communication and education about policies and procedures against corruption. This study also ensures that it reveals the least information regarding measures taken due to corruption incidents. However, Svenska Handelsbanken excels in this as they reveal incidents of corruption and money laundering that they have been involved in, which the remaining banks do not. This at the same time as Svenska Handelsbanken is the bank that has been least involved in corruption scandals in recent years, in comparison with Nordea, SEB and Swedbank. The study also showed that all banks only report on a few selected parts within each indicator. Banks only disclose information that affects or receives all points within GRI 205: Anti-Corruption.