Made available in DSpace on 2018-08-01T23:40:37Z (GMT). No. of bitstreams: 1 tese_9079_Dissertação - Naone Garcia.pdf: 1389376 bytes, checksum: 3502bb8152cb3817717bbd3e2a810409 (MD5) Previous issue date: 2015-07-14 / O disclosure de informações contábeis já vem sendo estudado há vários anos, principalmente pelo fortalecimento e disseminação de modelos padronizados como o International Financial Reporting Standards (IFRS). O presente trabalho propôs-se a analisar quais são as caraterísticas dos relatórios de sustentabilidade de duas organizações. O principal intuito foi entender as características do disclosure, analisando esses materiais, as informações disponibilizadas, suas ações, suas práticas de avaliação e monitoramento e a utilização de um dos programas de diretrizes mais conhecidos do mundo, o Global Reporting Initiative - GRI. Foi possível verificar que os relatórios de sustentabilidade, apesar de trazerem diversas informações importantes sobre aspectos ambientais, econômicos e sociais, ainda deixam de trazer informações que permitam uma avaliação mais consistente das ações das organizações nesses três campos, como, por exemplo, dados comparativos e indicadores de impacto que demonstrem a efetividade das ações. / The disclosure of accounting information has already been studied for several years, mainly by strengthening and dissemination of standardized models such as the International Financial Reporting Standards (IFRS). This study aimed to analyze which are the characteristics from the sustainability reports of two companies. The main goal was to understand the disclosure features, analyzing these materials, the information made available, their actions, their assessment and monitoring practices and the use of one of the best guidelines programs known, the Global Reporting Initiative - GRI. It was observed that the sustainability reports, despite bringing important information about environmental, economic and social, yet fail to bring information to enable a more consistent evaluation of the actions of the organizations in these three fields. For example, comparative data and impact indicators that demonstrate the effectiveness of actions.

Submitted by Silvania Ribas (silvania@mackenzie.br) on 2018-04-10T19:06:09Z No. of bitstreams: 1 VIVIANE MARGIOTA.pdf: 2486860 bytes, checksum: ad0767ec804dd9e7e222ddde7c781d94 (MD5) / Approved for entry into archive by Paola Damato (repositorio@mackenzie.br) on 2018-05-30T14:39:25Z (GMT) No. of bitstreams: 1 VIVIANE MARGIOTA.pdf: 2486860 bytes, checksum: ad0767ec804dd9e7e222ddde7c781d94 (MD5) / Made available in DSpace on 2018-05-30T14:39:25Z (GMT). No. of bitstreams: 1 VIVIANE MARGIOTA.pdf: 2486860 bytes, checksum: ad0767ec804dd9e7e222ddde7c781d94 (MD5) Previous issue date: 2017-06-19 / The present study concentrates on an analysis of the sustainability disclosure of the main companies of the chemical and petrochemical sector according to GRI’s sustainability reporting guidelines. The survey was based on 34 companies of the chemical and petrochemical sector, published in the 2016 Maiores & Melhores (biggest & best) ranking by Brazilian magazine Revista Exame. It intended to verify if those companies adequately disclose environmental, social and economic events in their annual reports and/or sustainability reports. In order to carry out the analysis, a documental research was performed, using the aforementioned reports published by the targeted companies on their websites for the years 2013, 2014 and 2015. Qualitative research and the literature review method were used. As a basis, the following subjects, among others, were studied: the theory of voluntary disclosure, sustainability, GRI, chemical and petrochemical sector. The information disclosed on the sustainability reports by the analyzed companies was compared to the guidelines proposed by the GRI referring to economic, environmental and social categories of the G4 standard, applicable in 2016. A Checklist was designed to establish a baseline for assigning an adequacy concept based on the number of guidelines to which there were answers on the reports, to verify how the disclosure of sustainability information is carried out by the companies. Also, the companies were financially analyzed according to Ebitda. This indicator was used because it represents the cash generation potential of a business in a given period of time. This was done to verify if the increase or decrease of the annual disclosures of each company has any relation with the growth or decrease of Ebitda. In general, it was not possible to infer a relationship between Ebitda and the increase or decrease in the adequacy of the responses to the GRI guidelines given by the companies during the years in question, nor may it be said that companies individually had increased their sustainability disclosure during the analyzed period. What may be concluded is that in general there was an increase in answering the items of GRI guidelines in the three years, thus showing that the companies achieved an increase in sustainability disclosure during that period, and that they are adequately disclosing environmental, social and economic events on their sustainability reports. / O presente trabalho tem como tema a análise da divulgação de sustentabilidade das principais empresas do setor químico e petroquímico segundo as diretrizes da GRI. A pesquisa partiu de uma população de 34 empresas inseridas no setor químico e petroquímico, divulgadas no ranking Maiores & Melhores da Revista Exame do ano de 2016 e buscou saber se essas empresas divulgam adequadamente em seus relatórios anuais e/ou relatórios de sustentabilidade os eventos de natureza ambiental, social e econômica. Para realizar a análise foi feita uma pesquisa documental, utilizando os mencionados relatórios divulgados pelas empresas visadas em seus websites referentes aos anos de 2013, 2014 e 2015. A pesquisa empregada no trabalho foi qualitativa e utilizou-se o método de revisão de literatura. Para embasar o trabalho, efetuou-se um estudo dos seguintes temas, entre outros: teoria da divulgação voluntária, sustentabilidade, GRI, setor químico e petroquímico. As informações divulgadas nos relatórios de sustentabilidade das empresas analisadas foram comparadas às diretrizes propostas pela GRI, referentes às categorias econômica, ambiental e social, do padrão G4, vigentes no ano de 2016. Foi elaborada uma Checklist com o objetivo de estabelecer um parâmetro para atribuição de um conceito de adequação com base no número de diretrizes respondidas nos relatórios, para verificar como está sendo feita a divulgação de informações de sustentabilidade por parte das empresas. Foi também feita uma análise financeira das empresas com utilização do Ebitda. Este indicador foi utilizado por representar o potencial de geração de caixa do negócio em um dado período de tempo. Com isso, quis se saber se o aumento ou diminuição das divulgações anuais de cada empresa têm alguma relação com o crescimento ou diminuição do Ebitda. No geral, não foi possível inferir uma relação entre o Ebitda e o aumento ou diminuição de adequação das respostas das diretrizes da GRI dadas pelas empresas nos anos analisados. Tampouco se pode afirmar que, individualmente, as empresas tenham obtido um aumento de divulgação de sustentabilidade nos anos analisados. O que se pode concluir é que, no geral, houve um aumento de respostas dos itens das diretrizes da GRI nos três anos, mostrando, dessa forma, que as empresas obtiveram um aumento divulgação de sustentabilidade no decorrer desse período e que estão divulgando adequadamente em seus relatórios de sustentabilidade os eventos de natureza ambiental, social e econômica.

Unethical procedures, social irresponsibility and climate change all contribute to unsustainable development. Changing our behavior to contribute to sustainable development has therefore become increasingly important. This increased awareness of corporate social and environmental impact has meant that sustainable development has become an important issue for both companies and individuals. An important factor in contributing to a sustainable society is to direct capital flows into sustainable investments and the interest in investing sustainable has increased in recent years. Thus, the pressure on companies has increased in terms of working more with sustainability and communicating that work externally by drawing up a sustainability report.An important stakeholder group for companies is institutional investors. Our purpose was to find out how they use companies' sustainability reports to analyze a company's work with sustainability and what they consider about the credibility of sustainability reports. Given the purpose, the study aims at contributing to an increased understanding of sustainability reports and their usefulness for institutional investors. We have also intended to contribute to a greater understanding of what opinions institutional investors have about the credibility of sustainability reports. To achieve the purpose of the study, a qualitative method has been used. Qualitative interviews have been conducted with seven respondents with good knowledge in the areas of sustainable investments and sustainability reports.The result of the study shows that institutional investors believe sustainability reports are useful for analyzing a company's sustainability efforts. Corporate sustainability reports are used by all respondents, but to varying degrees. All respondents consider that other sources are also needed to obtain the information required to get a comprehensive picture of the companies' work with sustainability, so the information in the sustainability report is not sufficient. Respondents also argue that sustainability reports are credible reports, but in the case of external review, the views differ somewhat. The majority believe that it is positive if a sustainability report is externally reviewed, while a few respondents consider that an external review is of no importance.

Stakeholder demands on transparency and ethical behaviour have quickly increased and today the majority of large Swedish companies publish some form of sustainability report. The construction- and real estate sector has large environmental impacts, but despite producing 40% of Sweden‟s energy use, material and waste sustainability reporting is not well established in the sector. The Global Reporting Initiative (GRI) is the most widely used framework for sustainability reporting. GRI includes demands for stakeholder inclusiveness and stakeholder‟s reasonable expectations have to be taken into account in reporting. Studies of sustainability reports however reveal that companies often fail to address major impacts on sustainability in their sustainability reports. This thesis aims to evaluate stakeholder‟s role in reporting of sustainability as well as the potential role of the report for stakeholders by identifying their perception and expectations on Riksbyggens upcoming sustainability report. The theoretical framework consists of stakeholder theory focusing on Freeman and the descriptive school, sustainability reporting focusing on GRI and indicators focusing on sustainability indicators. A case study was conducted at Riksbyggen, a Swedish building, property management and residential services company. 93 surveys were collected, providing a combination of qualitative and quantitative data. Results show that stakeholders play an important role in reporting of actual sustainability as demands reaches beyond GRI requirements, evaluated reports and company boundaries. The study however revealed a clear distinction between stakeholder groups‟ demands for information. Handling the diverging demands is in this case the most central challenge in the creation of an apt sustainability report.

Syftet med uppsatsen är att se ifall hållbarhetsarbetet skiljer sig åt mellan de båda bankerna Nordea och Swedbank baserat på lagstiftad respektive frivillig redovisning. Utifrån Carroll’s trefaldiga modell kommer vi att undersöka inom vilket av områdena ekonomiskt, etiskt och legalt ansvar som den största faktiska förändringen har skett. Vi kommer även att undersöka om det skett en förbättring i det faktiska hållbarhetsarbetet utifrån legitimitetsteorin. Med utgångspunkt i vår problemformulering och frågeställning har vi tittat på bankernas hållbarhetsredovisningar och gjort sammanställningar utifrån ett antal indikatorer, sedan har vi kompletterat denna information genom att intervjua en anställd i en av bankerna som arbetar med just hållbarhetsfrågor. Den information som samlats in har analyseras och tolkats med hjälp av de teorier vi anser vara relevanta i ämnet, bl.a. Carroll’s pyramid och dennes trefaldiga modell samt legitimitetsteorin. Utifrån denna analys presenterar vi vår slutsats angående bankernas hållbarhetsarbete och diskuterar huruvida vår frågeställning blivit besvarad och vad vi upptäckt under arbetets gång. Vi kan utifrån vår undersökning kunnat konstatera att redovisningen av hållbarhetsarbetet enligt GRI genomgått en positiv utveckling de senaste åren, för både Nordea och Swedbank, även om vägen dit sett annorlunda ut för respektive bank. Vi har sett vissa faktiska förbättringar av hållbarhetsarbetet, framför allt när det gäller utbildning, både intern och extern. Båda bankerna har dock en bra bit kvar innan man lyckats förankra hållbarhetsarbetet helt och hållet. Skillnaderna mellan lagstiftad och frivillig redovisning syns enbart i själva rapporterna, inte i det faktiska hållbarhetsarbetet.

Ett nytt EU-direktiv gällande hållbarhetsredovisning omfattar sedan 1 januari 2017 fler företag än tidigare, vilket leder till ett förändringsarbete hos större företag. Byggbranschen har stor inverkan på samhällets hållbarhet och därför finns ett behov av att implementera direktivet genomgående i dessa verksamheter. Studiens syfte är att beskriva och analysera hur större företag går tillväga vid införandet av lagkrav gällande hållbarhetsrapportering. Vidare blir syftet även att identifiera olika motiv som kan finnas vid val av resultatindikatorer, utöver att lagkrav gör det nödvändigt. En kvalitativ studie har genomförts med empiri i form av semistrukturerade intervjuer. Valet av forskningsstrategi resulterade i en fallstudieorienterad metod av ett flertal företag. Respondenter från Derome AB, Bygg Z AB, HSB och SEHED Byggmästargruppen AB har medverkat i studien. I teoriavsnittet presenteras lagen om hållbarhetsrapportering, internationella regelverk, motivorienterade metoder, teorier kring resultatindikatorer och förändringsarbeten. Utifrån studien framgick att samtliga företag befann sig i ett tidigt stadie av hållbarhetsrapporteringen och därför hade inte resultatindikatorer valts, istället identifierades fokusområden. Slutsatsen resulterade därmed i att det fanns externa likväl som interna motiv till valda fokusområden. Exempel på motiv som framkom var konformitet med lagar och regler, intressentperspektivet och att spåra framsteg mot uppsatta mål. Företagens bakgrund och kunskaper varierade då de hade olika erfarenhet av hållbarhetsrapportering innan det nya lagkravet infördes. Studien identifierade likheter i företagens implementering av hållbarhetsrapporterna i form av att förändringsarbetet för närvarande sker avsiktligt, centraliserat och ledningsstyrt. Skillnader i implementeringen identifierades bland annat i företagens kommunikation, typ av arbetssätt och val av regelverk.

Organizations around the world increasingly publish voluntary sustainability reports. Stakeholders want more information than financial statements, and environmental and social concerns have grown in the past two decades. The Global Reporting Initiative (GRI) framework for sustainability reporting is used by most organizations today. This is an analysis of the indicators in the GRI framework used to report on gender equality and diversity. I have used Carol Bacchi's method "What Is the "Problem" Represented to Be?" to discover how the "problems" of gender equality and diversity are presented in the framework and what effects those constructions of the problem might have.

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.

Sustainability and sustainable development is an important topic for today’s society. To manage organizational sustainability, companies use sustainability reporting to measure their performance. A new EU directive [2014/95/EU] requires all companies who have 500 or more employees, to report on non-financial information. Hence, sustainability reporting becomes more institutional. A number of different frameworks exist to help companies to report on sustainability. The most prominent framework is provided by the Global Reporting Initiative [GRI], which helps companies to disclose information on economic, social, and environmental dimensions. As the forestry industry in Sweden and Finland has been considered important for future sustainable development, this industry has been the focus in the thesis. Previous research has focused on why companies report on sustainability. The purpose of this thesis was instead to research how companies report, by investigating the development process of sustainability reports in Swedish and Finnish forestry companies. Moreover, the purpose was to create an understanding of the sustainability report development in accordance with GRI guidelines, within Swedish and Finnish forestry companies. The research question is: How do Swedish and Finnish forestry companies develop sustainability reports in accordance with the GRI guidelines? To answer the stipulated research question, the thesis adopted a qualitative method with an abductive approach. Moreover, the thesis had an descripto-exploratory research design to find relevant knowledge and findings. The thesis theoretical framework introduced concepts related to our research question: sustainability reporting, the organization GRI and their guidelines, a reporting process that was retrieved from GRI’s handbook, and the forestry industry in Sweden and Finland. In addition to this, system-oriented theories such as legitimacy theory, stakeholder theory, and institutional theory were presented. Through seven semi-structured interviews, with various managers from Swedish and Finnish forestry companies, information about the companies’ sustainability report development was collected. The thesis identified several essential segments in the report development process. These included: reasons for using GRI, planning, stakeholder engagement, materiality, data collection, and reporting. We concluded that the phases of the process presented in the theoretical framework, instead were included in a continuous process where the phases turned to segments that were integrated with each other in the companies reporting practices.

Background and Problem: Sustainability reporting is a growing trend in the society. One of the most exposed industries to environmental matters is the oil and gas industry, which commit to sustainability reporting in order to deal with the industry’s destructive operations. The Global Reporting Initiative (GRI) provides voluntary guidelines in sustainability reporting, which increase transparency for the company’s stakeholders. However, it is controversial that the oil and gas industry put a great effort into sustainability reporting even though the industry is environmentally destructive. This gap is interesting to investigate and will contribute to the academic discussion. Therefore, this thesis will focus on the sustainability reporting in the oil and gas industry and to what extent the industry actually discloses material environmental information about their operations. Purpose: The purpose of this thesis is to examine how the sustainability reporting has changed in the oil and gas industry in Europe. This is performed from a stakeholder perspective. Further, it aims to investigate how oil and gas companies have followed the GRI guidelines and how the reporting has changed over time. Method: A quantitative method is used in order to answer the research questions. The data sample is based on oil and gas companies reporting according to the GRI framework during year 2012 to year 2014. The empirical data is gathered from the studied companies’ environmental category in their sustainability reports. Further, a content analysis technique, with a coding scheme, was set up to interpret and analyse the information. To enable an easy overview of the findings, the relevant data is presented in tables and diagrams. Empirical Findings and Conclusion: The majority of the studied companies have increased their level of compliance in the environmental category. Although, the majority of the companies have increased their reporting, the compliance level differs between the companies. The most reported sectors are the; “Water”, “Biodiversity”, “Emissions”, “Effluents and Waste”, “Compliance”, and “Overall”. Further, the empirical findings show that there is an overall increase in the amount of disclosed information per indicator. The conclusion of this thesis is that the environmental disclosures have increased in the oil and gas industry from year 2012 to 2014.