Submitted by Daniella Santos (daniella.santos@ufma.br) on 2017-08-15T13:33:28Z No. of bitstreams: 1 Allas Jony Oliveira.pdf: 2990428 bytes, checksum: b7af86743d9c6f03097670f7a7464706 (MD5) / Made available in DSpace on 2017-08-15T13:33:28Z (GMT). No. of bitstreams: 1 Allas Jony Oliveira.pdf: 2990428 bytes, checksum: b7af86743d9c6f03097670f7a7464706 (MD5) Previous issue date: 2017-07-07 / Over the past few years, concern and demands with environmental issues, companies from all sectors of the economy, as well as their role and the way they carry out their activities. It could not be different with the electricity sector, which is highlighted due to its strategic substance and because it is a public service, even under concession, and should therefore be easier to use in its actions, always aiming at the continuity of the Service Well-being of the population. Aware of this condition of ANEEL, through Resolution n. 444, of 2001, established that all such concessions are mandatorily prepared the Annual Social and Environmental Responsibility Report, in order to show a society as good practices and environmental actions of companies in the energy sector. In this context, the study in question seeks to identify the level of environmental information through electricity distribution companies in the north and northeast of Brazil through the information disclosed in their knowledge of sustainability. We analyzed the sustainability reporting levels of 15 companies in the energy sector based on the Global Reporting Initiative (GRI). The study was based on a qualitative approach, with research searching for a type of description and a use of bibliographic and documentary procedure. A quantification of the evidence was developed based on the information contained in the sustainability statements of companies disclosed in the period from 2013 to 2015. The result of the study indicates that there is strong evidence that as companies evidence environmental issues only by a market obligation to Parties Concerned, and care less than they give in their reports. This indicates a lack of commitment to continuous improvement and improvement of environmental performance. This and most of its findings are basically described in the energy distributors analyzed, to disclose only basic and essential indicators, many of them contained without a fixed supplement. GRI for energy companies, and ignore the other indicators, which show important information for society and interested parties. / Ao longo dos últimos anos a preocupação e as exigências com as questões ambientais vêm aumentando por parte da sociedade de modo que as empresas de todos os setores da economia precisam repensar seu papel e a maneira como desempenham suas atividades. E não poderia ser diferente com o setor de energia elétrica, que ganha destaque devido à sua importância estratégica e por se tratar de um serviço público, ainda que sob concessão, devendo assim ser o mais transparente possível em suas ações, visando sempre à continuidade do serviço e o bem-estar da população. Ciente desta condição a ANEEL, através da Resolução n° 444, de 2001, estabeleceu que todas as concessionárias elaborassem obrigatoriamente o Relatório Anual de Responsabilidade Socioambiental, de forma a mostrar a sociedade as boas práticas e ações ambientais das empresas do setor de energia. Neste contexto, o estudo visa identificar o nível de informação ambiental fornecida pelas empresas distribuidoras de energia elétrica da região norte e nordeste do Brasil através das informações divulgadas em seus relatórios de sustentabilidade. Analisou-se os níveis de evidenciação de 45 relatório de sustentabilidades de 15 empresas do setor de energia elétrica com base na Global Reporting Initiative (GRI). O estudo se baseou em uma abordagem quali-quantativa, com o emprego de pesquisa do tipo descrita e a utilização de procedimentos bibliográfico e documental. A quantificação das evidências foi desenvolvida com base nas informações contidas nos relatórios de sustentabilidade das empresas divulgados no período de 2013 a 2015. O resultado do estudo indica que há forte indício de que as empresas evidenciam questões ambientais apenas por uma obrigação de mercado para com os stakeholders, e se preocupam menos do que dão a entender em seus reports. Esse fato indica falta de compromisso com a melhoria contínua e aprimoramento da sua performance ambiental. Essa constatação é devido a grande maioria das distribuidoras de energia analisadas, divulgar apenas indicadores básicos e essenciais, muitos deles contidos no suplemento setorial GRI para empresas de energia, e ignorar os demais indicadores, que evidenciam informações extremamente importantes e úteis para a sociedade e partes interessadas.

Fokus på hållbarhet i företag ökat kraftigt på senare år. Ett resultat av denna hållbarhetsutveckling är GRI (Global Reporting Initiative), en organisation som utvecklar ramverk och ger vägledning för innehållet i företagens hållbarhetsredovisningar. Svenska Regeringen på initiativ av Maud Olofsson var först i världen med att kräva att alla svenska statliga företag, från och med räkenskapsåret 2008, ska upprätta en externt granskad hållbarhetsredovisning i enighet med GRI:s riktlinjer G3.  Den här studien syftar till att undersöka hur de svenska statliga företagen har påverkats av regeringens nya krav.   Studien innefattar en undersökning av sju statliga företag som idag redovisar hållbarhet i enighet med GRI:s riktlinjer. En kvalitativ fallstudie har använts för undersökningen. Efter intervjuer med företagen kan det fastslås att det nya regeringskravet till viss del är en kostsam process. Det kan även konstateras att redovisning enligt GRI:s riktlinjer medför positiva förändringar i företagens interna processer. Företagen har även blivit mer medvetna om vilken påverkan de har på den hållbara utvecklingen. / Focus on sustainability in companies has increased sharply the last couple of years. A result of this development in sustainability is GRI (Global Reporting Initiative), an organization that develops frames and gives guidance for sustainability reports in the companies. The Swedish government on the initiative of Minister Maud Olofsson was first in the world to demand that all Swedish state-owned companies, from the fiscal year 2008, shall establish an externally audited sustainability reports in agreement with the GRI guidelines G3. This study aims to examine how the Swedish state-owned companies have been affected by the new government requirements.   The study includes an examination of seven state-owned companies, which today reports sustainability in agreement with GRI guidelines. A qualitative case study has been used for the thesis. After interviews with companies it can be stated that the new governmental requirement in some extent is a costly process. It can also be noted that accounting in accordance to GRI guidelines leads to positive changes in the companies internal processes. The companies have also become more aware of the impact they have on sustainable development.

<p>Fokus på hållbarhet i företag ökat kraftigt på senare år. Ett resultat av denna hållbarhetsutveckling är GRI (Global Reporting Initiative), en organisation som utvecklar ramverk och ger vägledning för innehållet i företagens hållbarhetsredovisningar. Svenska Regeringen på initiativ av Maud Olofsson var först i världen med att kräva att alla svenska statliga företag, från och med räkenskapsåret 2008, ska upprätta en externt granskad hållbarhetsredovisning i enighet med GRI:s riktlinjer G3.  Den här studien syftar till att undersöka hur de svenska statliga företagen har påverkats av regeringens nya krav.</p><p> </p><p>Studien innefattar en undersökning av sju statliga företag som idag redovisar hållbarhet i enighet med GRI:s riktlinjer. En kvalitativ fallstudie har använts för undersökningen. Efter intervjuer med företagen kan det fastslås att det nya regeringskravet till viss del är en kostsam process. Det kan även konstateras att redovisning enligt GRI:s riktlinjer medför positiva förändringar i företagens interna processer. Företagen har även blivit mer medvetna om vilken påverkan de har på den hållbara utvecklingen.</p> / <p>Focus on sustainability in companies has increased sharply the last couple of years. A result of this development in sustainability is GRI (Global Reporting Initiative), an organization that develops frames and gives guidance for sustainability reports in the companies. The Swedish government on the initiative of Minister Maud Olofsson was first in the world to demand that all Swedish state-owned companies, from the fiscal year 2008, shall establish an externally audited sustainability reports in agreement with the GRI guidelines G3. This study aims to examine how the Swedish state-owned companies have been affected by the new government requirements.</p><p> </p><p>The study includes an examination of seven state-owned companies, which today reports sustainability in agreement with GRI guidelines. A qualitative case study has been used for the thesis. After interviews with companies it can be stated that the new governmental requirement in some extent is a costly process. It can also be noted that accounting in accordance to GRI guidelines leads to positive changes in the companies internal processes. The companies have also become more aware of the impact they have on sustainable development.</p>

SAMMANFATTNING   Amningen kan ibland vara svår att komma igång med. En del mammor får det att fungera utmärkt medan andra behöver mera stöd. Baby Friendly Hospital Initiative (BFHI) och ”tio steg till lyckad amning” var tänkt att uppmuntra amningen på BB genom åtgärder som utbildning av barnmorskorna i att stödja mammorna. Syftet med denna studie var att beskriva mammors känslor inför amning och deras upplevelse av stöd från personal och pappa under BB-tiden samt att jämföra med en grupp mammor från 1993. Metoden var en kvantitativ tvärsnittsstudie. En enkätstudie genomfördes bland mammor på en förlossningsklinik i Sverige. Deltagande mammor var fördelade på 91 mammor 1993 och 16 mammor 2010. För bearbetning av data användes Statistical Package for the Social Science (SPSS). Resultatet visade att mammorna upplevde en större känsla av osäkerhet och oro 2010 jämfört med 1993. Av mammorna 2010 kände också majoriteten att amning var något de ”måste lära sig”. Mammorna upplevde papporna som mer stödjande 2010 jämfört med 1993. Initiativet till den första amningen togs 2010 i högre grad av en barnmorska än 1993. År 2010 fick en högre andel av mammorna hjälp av personalen på BB vid amningstillfällena jämfört med 1993. Konklusionen är att amningen kunde vara en känslig tid för mammorna och det behövdes stöd. BFHI har haft en positiv effekt på arbetet med att stödja mammorna vid amningen på BB, men det finns fortfarande behov av uppföljning och kontroll av verksamheten. Papporna tar ett större ansvar och är mera stödjande 2010 jämfört med 1993. / ABSTRACT   Sometimes breastfeeding initiating can be hard. Some mothers get a good start others need more support. Baby Friendly Hospital Initiative (BFHI) and “ten steps to successful breastfeeding” were meant to encourage breastfeeding at maternity hospital through measures like education of midwifes in supporting the mothers. The aim of this study was to describe mother’s feelings for breastfeeding and their experience of support from nursing staff and fathers during the stay on BB and to compare with a group of mothers from 1993. The method was a quantitative cross-sectional study. A survey study was accomplished among mothers in a birth-Clinique in Sweden. Participating mothers was 91 in 1993 and 16 in 2010. Statistical Package for the Social Science (SPSS) was used to processing data. The result showed that mothers experienced a greater feeling of uncertainty and anxiety in 2010 compared with 1993. The majority of mothers 2010 also felt that breastfeeding was something they “had to learn”. Mothers experienced that fathers were more supportive in 2010 than 1993. Initiative to the first breastfeeding was in most of the cases in 2010 taken by a midwife and a higher share of the mothers 2010 got help from the nursing staff at breastfeeding time. The conclusion is that breastfeeding might be a sensitive period to the mothers and that support was needed. BFHI has had a positive effect on the work in supporting mother’s breastfeed in the maternity hospital, but there are still needs of following-up and controls of the activity. The fathers took in 2010 more responsibility and are more supporting to the mothers compared with 1993.

Contexte : Pour favoriser l’allaitement, la Condition 3 de l’Initiative des amis des bébés (IAB) (OMS / UNICEF) vise à offrir une information complète aux femmes enceintes. Or, cette condition est implantée de façon variable dans les CLSC de Montréal car les intervenants de la santé ne semblent pas confortables à faire la promotion de l’allaitement en prénatal, surtout dans les milieux « québécois » et défavorisés. Objectif : Explorer les expériences personnelles et professionnelles des infirmières en santé communautaire qui sont reliées à la promotion de l’allaitement en prénatal en milieu défavorisé. Dans la présente étude, les informations moins souvent transmises, soit les risques du non-allaitement ainsi que la recommandation de poursuite de l’allaitement jusqu’à deux ans ou au-delà, ont été examinées. Méthodologie : La collecte des données de cette recherche qualitative s’est effectuée auprès d’infirmières de huit CLSC montréalais offrant des services à une population importante de femmes défavorisées, francophones, nées au Canada et ce, sous forme d’entrevues individuelles (n=12 infirmières) et d’entrevues de groupe (n=36 infirmières). Résultats : Les principaux facteurs favorables au niveau de confort des infirmières à faire la promotion de l’allaitement sont d’avoir suivi 20 heures ou plus de formation en allaitement dans les cinq dernières années, et d’avoir des croyances profondes positives quant à la valeur de l’allaitement comparativement aux préparations commerciales pour nourrissons (PCN). Craindre de susciter la culpabilité nuit à la promotion de l’allaitement. De plus, les infirmières exposées à la culture d’allaitement pendant l’enfance, ayant eu une expérience personnelle d’allaitement positive, qui perçoivent que leur rôle est d’encourager les mères à allaiter, ou qui recommandent rarement de donner des PCN en postnatal en cas de problèmes d’allaitement, sont plus confortables à informer les femmes enceintes des risques du non-allaitement. Conclusion : Plusieurs infirmières semblent manquer de connaissances sur la qualité supérieure de l’allaitement par rapport à l’alimentation artificielle et sur les risques du non-allaitement. De plus, il semble que plusieurs infirmières n’aient pas les habiletés cliniques optimales pour soutenir les mères dans leur allaitement. Des formations appropriées aideraient les infirmières à avoir davantage confiance dans leur capacité à soutenir les mères en postnatal, ainsi qu’à promouvoir l’allaitement en prénatal. Finalement, les infirmières devraient prendre conscience de leurs biais personnels, afin d’en réduire les impacts négatifs sur leur pratique professionnelle. / Background: In order to increase breastfeeding rates, the third Step of the Baby Friendly Initiative (BFI) (WHO / UNICEF) aims to offer complete information on breastfeeding to pregnant women. However, this step’s implementation varies among the Montreal’s CLSCs as healthcare professionals seem uncomfortable to promote breastfeeding prenatally, especially in French speaking and underprivileged areas. Objective: To explore the personal and professional experiences of community health nurses which are linked to the promotion of breastfeeding during the prenatal period in underprivileged areas. Information less often offered were examined in this study: the risks of not breastfeeding and the recommendation to continue breastfeeding up to 2 years or beyond. Methodology: The data of this qualitative study were collected in 8 CLSCs of Montreal, offering services to an important population of underprivileged women, French speaking and born in Canada, through nurses’ individual interviews (n=12 nurses) and group interviews (n=36 nurses). Results: The most important factors for the level of comfort of nurses to promote breastfeeding are: to have followed 20 hours or more of training on breastfeeding within the 5 past years, and to have positive profound beliefs about the value of breastfeeding compared to artificial infant formula (AIF). Fear of causing guilt by promoting breastfeeding hinders breastfeeding promotion. Furthermore, nurses exposed to breastfeeding culture during their childhood, with a positive personal breastfeeding experience, who perceived that their role is to support women to breastfeed, or those who rarely recommended mothers to give AIF postnatally in case of breastfeeding problems, are more comfortable to inform pregnant women about the risks of not breastfeeding. Conclusion: Many nurses seem to have a lack of knowledge about the superior quality of breastfeeding in comparison with artificial feeding and about the risks of not breastfeeding. Moreover, it seems that many nurses do not have the optimal clinical abilities to support mothers in their breastfeeding experience. Appropriate training could greatly help nurses to have greater confidence in their abilities to support mothers during the postnatal period, as well as to promote breastfeeding in the prenatal period. Finally, nurses should become aware of their personal bias, in order to reduce as much as possible negative impacts on their professional practices.

Zugl.: Aachen, Techn. Hochsch., Diss., 2008

Idag förekommer det ett ökat tryck på företag att ta ett socialt ansvar, Corporate social responsibility (CSR). För att företag ska uppfattas som legitima måste de överensstämma med samhällets sociala normer, värderingar och förväntningar, vilket enligt legitimitetsteorin tros vara en stark drivkraft till att företag ökar sin omfattning kring frivilliga CSR-upplysningar. Begreppet CSR är nära relaterat till företagens ansvar i samhället som kan delas in i tre områden ekonomiskt-, miljömässigt- och socialt ansvarstagande. Gamerschlag, Möller och Verbeeten (2011) är några av många forskare som har studera varför tyska företag frivilligt ökar omfattningen på hållbarhetsredovisning i sina offentliga rapporter. Genom en kvantitativ undersökning på svenska börsnoterade företag är syftet att undersöka huruvida olika företagsfaktorer påverkar mängden CSR-upplysningar. För att beräkna mängden CSR-upplysningar har antalet nyckelord i företagens hållbarhetsrapportera räknats. Sambandet för den insamlade datan analyserades med en korrelationsanalys och en multipel regressionsanalys. De oberoende variablerna som undersöktes var lönsamhet, synlighet, ägarstruktur samt kontrollvariablerna storlek och branschtillhörighet. I den multipla regressionsanalysen finner vi ett signifikant positivt samband mellan mängden CSR-upplysningar och företagets synlighet samt ägarstrukturen. Denna studie kan inte tillstyrka att lönsamhet har något samband med mängden CSR-upplysningar. / Today there is an increasing amount of pressure on companies to take more social responsibility, often called Corporate social responsibility (CSR). In order for companies to be considered legitimate, they must comply with society's social norms, values ​​and expectations, which, according to the legitimacy theory, is believed to be a strong driving force for companies to increase their scope for voluntary CSR disclosures. The term CSR is closely related to corporate responsibility in society, which can be divided into three areas of economic, environmental and social responsibility. Gamerschlag, Möller and Verbeeten (2011) are some of the many researchers who have studied why German companies voluntarily increase the scope of sustainability reporting in their public reports. Through a quantitative survey of Swedish publicly traded companies, the purpose of this study is to investigate whether different business determinants affect the amount of CSR information. To calculate the amount of CSR information, the number of keywords in the companies sustainability reports has been counted. All the collected data was analyzed by a correlation analysis and a multiple regression analysis. The independent variables investigated were profitability, visibility, ownership structure, and for control variables the study used size and industrial sector. The multiple regression analysis shows a significant positive correlation between the amount of CSR disclosures and the company's visibility as well as the ownership structure. This study can not assure that profitability is related to the amount of CSR information.

Este estudo realizou um exame crítico sobre os relatórios de sustentabilidade, com base na Global Reporting Initiative (GRI), elaborados pelas empresas do setor de geração de energia elétrica por hidroeletricidade no Brasil e avaliou a significância destes documentos em prestar informações claras sobre a eficácia do desempenho socioambiental. Os estudos acadêmicos relacionados com os relatórios de sustentabilidade, e especificamente com os relatórios da GRI, demonstram que há problemas na qualidade da informação com relação à completeza, padronização e credibilidade do conteúdo, porém sem aprofundar nas causas potenciais. Trata-se de um estudo com abordagem quali-quantitativa, com o emprego de pesquisa do tipo descritiva e a utilização de procedimentos bibliográfico e documental, por meio de análise de conteúdo. A quantificação das evidências foi desenvolvida com base nas informações contidas nos relatórios de sustentabilidade das empresas CPFL, EDP e Tractebel, que possuíam o nível mais alto de aplicação da GRI, associadas com as informações de seus desempenhos socioambientais disponíveis por outras fontes de consulta independentes. Os resultados da análise de conteúdo dos relatórios de sustentabilidade demonstraram que nenhuma das empresas atingiu o atendimento pleno de evidência da informação solicitada nas Unidades de Informação avaliadas. Esta constatação indica que todas as empresas avaliadas apresentaram falhas na validação das informações antes do início da elaboração propriamente dita do relatório, como determina a etapa de validação da GRI, sugerindo que os testes disponíveis nos princípios da GRI, provavelmente, não foram empregados ou foram adotados sem eficácia, afetando a qualidade da informação com relação à completeza e credibilidade do conteúdo. Questões que merecem ser aprofundadas em futuros trabalhos são: a influência dos limites da auditoria independente no resultado da verificação do relatório e a extensão da pesquisa de análise de conteúdo para outros setores industriais formados por grandes empresas e com elevado impacto ambiental potencial. O estudo contribui para o aumento de conhecimento sobre o tema, em destaque na atualidade, seja pelos esforços de normalização mundial do relatório de sustentabilidade GRI, e, principalmente, com a recomendação para o fomento destes relatórios incluída no documento final The Future We Want- O Futuro que Queremos da Conferência das Nações Unidas sobre Desenvolvimento Sustentável (Rio+20), no parágrafo 47, com potencial regulamentação brasileira compulsória dos mesmos. / This study undertook a critical examination on the sustainability reports, based on the Global Reporting Initiative (GRI), prepared by companies in the sector of electric power generation by hydropower in Brazil and assessed the significance of these documents provide clear information on the effectiveness of the social and environmental performance. Academic studies relating to sustainability reports, and specifically with the GRI reports, show that there are problems in the quality of information regarding the completeness, standardization and credibility of the content, but without deepening the potential causes. This is a study with qualiquantitative approach, with the use of descriptive research and use of bibliographic and documentary procedures, through content analysis. The quantification of the evidence was developed on the basis of the information contained in the sustainability reports of CPFL, EDP and Tractebel, which had the highest level of application of GRI, associated with the socio-environmental performance information available in other independent reference sources. The results of the content analysis of sustainability reports have shown that none of the companies has reached the full service of evidence of information requested in the Information evaluated. This finding indicates that all companies assessed failed validation of the information before the start of the preparation of the report itself, as determines the validation step of GRI, suggesting that the tests available in the GRI principles probably were not employed or have been adopted without effectiveness, affecting the quality of information regarding the completeness and credibility of the content. Issues that deserve to be deepened in futures studies are: the influence of the limits of independent audit on the result of the verification of the report and the extent of content analysis research for others industrial sectors formed by large companies with potential high environmental impact. The study contributes to the increase of knowledge on the subject, highlighted today, either by the world standardization efforts of GRI sustainability report, and, mainly, with the recommendation for the promotion of these reports included in the final document "The Future We Want" of the United Nations Conference on Sustainable Development (Rio + 20), paragraph 47, with potential brazilian regulations compulsory.

A travers l’analyse d’expériences citoyennes dans le champ culturel – un centre culturel de gestion communautaire, un centre socioculturel autogéré et une association de médiation artistique -, cette thèse interroge la capacité des initiatives citoyennes à constituer des espaces publics autonomes, en tant que foyers de créativité et de résistance, d’élaboration de discours critiques et de construction d’alternatives concrètes. Face aux limites de l’offre institutionnelle de participation, au formatage entrepreneurial des initiatives citoyennes et à la pénétration marchande du champ culturel, la recherche s’intéresse aux leviers de l’autonomie des espaces publics de la société civile, en combinant deux échelles d’analyse privilégiées : la fabrique des collectifs (institutionnelle, organisationnelle, économique mais aussi sociale et relationnelle) et le rapport aux institutions, à travers la tension entre institutionnalisation et contre-pouvoir, apprivoisement et innovation institutionnelle. S’inscrivant à la croisée de la sociologie économique et de la sociologie politique, les enjeux de cette thèse sont d’articuler les champs de la démocratie participative et de l’économie solidaire afin de saisir les conditions de l’autonomie citoyenne, d’enrichir l'approche habermasienne des « espaces publics autonomes » mais aussi de contribuer à une sociologie de l’émancipation qui, n’évacuant nullement l’attention aux processus de domination et de reproduction, soit apte à mettre en lumière les capacités critiques et instituantes d’espaces publics populaires. / Through the analysis of cultural citizens’ experiences – a cultural centre of comunity-based managment, a self-directed sociocultural centre and an association of artistic mediation – this thesis questions the capacity of citizens’ initiatives to constitute autonomous public spaces, as sources of creativity and resistance, of elaboration of critical discourses and construction of concrete alternatives. In front of the limits of institutional offer of participation, of entrepreneurial standardization of citizens’ initiatives and of commodification of the cultural field, this research investigates the various levers of the autonomy of public spaces of civil society, combining two main scales of analysis : the making of collective action (institutional, organizational, economic but also social and relational dimensions) and the relation to political institutions, through the tension between institutionalization and counter-power, domestication and institutional innovation. At the crossroads between economic and political sociology, the stakes of this thesis are to articulate participatory democracy and solidarity-based economy fields to understand the conditions of citizen autonomy, to enrich the Habermasian approach of « autonomous public spaces » but also to contribute to a sociology of emancipation that, without neglecting domination and reproduction processes, was able to enlighten critical and creative capacities of these popular public spaces.

Made available in DSpace on 2016-12-01T19:18:38Z (GMT). No. of bitstreams: 1 118386.pdf: 3562637 bytes, checksum: 59c7c675fdfe946b54e6371b25a6b7ed (MD5) Previous issue date: 2014-04-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The aim of this study was to analyze the principles and environmental indicators presented by the generation of electricity from Santa Catarina companies in their sustainability reports and that they meet the requirements of GRI. Initially we sought to know the GRI and its environmental indicators. Then, companies generating electricity type HPP (HPP) to participate in the research were selected. Depending on the selection criteria used, only four remained in the study sustainability reports for the following companies: Tractebel Energia, CELESC, BAESA and Machadinho Consortium and Maesa. Next, we determined whether the principles established by the GRI were present in sustainability reports of companies. For this, we used the set of tests relevant factors proposed by the GRI. To process the data collected adopted the methodology of content analysis and to assist in analyzing the Atlas.ti software was chosen. Subsequently, we sought to identify the level of compliance by enterprises to key environmental indicators of the GRI. Initially, there was a comparison of what the company informed about the environmental performance indicator of what the GRI protocol provided for that indicator. Then calculate the extent of the essential GRI indicators using a formula developed by Dias. Siqueira e Rossi. (2006. The results showed that the reports of the companies surveyed have snippets corresponding to most relevant factors related to the GRI principles, the principles of both the content and quality text. Other findings show that the level of application of the Reporting Framework influence at the principles and stages of maturity in relation to the use of indicators reflected in the use of the principles. The degree of compliance, it was found that Tractebel Energia was ranked first in the ranking of the core environmental indicators GRI, followed by CELESC, BAESA and Machadinho Consortium and Maesa grip. Based on these, we conclude that the applicability of the GRI reporting framework still needs to evolve enough so that stakeholders can have access to the actual level of economic, social and environmental responsibility of organizations. / O objetivo deste estudo foi analisar os princípios e os indicadores ambientais apresentados pelas empresas de geração de energia elétrica de Santa Catarina nos seus relatórios de sustentabilidade em relação aos requisitos da GRI. Inicialmente buscou-se conhecer a GRI e os seus indicadores ambientais. Em seguida, foram selecionadas as empresas de geração de energia elétrica do tipo UHE (Usina Hidrelétrica) que participariam da pesquisa. Em função dos critérios de seleção utilizados, permaneceram no estudo somente quatro relatórios de sustentabilidade, referentes às seguintes empresas: Tractebel Energia, Celesc, BAESA e Consórcio Machadinho e Maesa. Posteriormente, foi verificado se os princípios estabelecidos pela GRI estavam presentes nos relatórios de sustentabilidade das empresas. Para isso, utilizou-se o conjunto de testes com fatores de relevância propostos pela própria GRI. Para tratar os dados coletados adotou-se a metodologia da Análise de Conteúdo e para auxiliar na análise o software Atlas. ti foi escolhido. Após, buscou-se identificar o grau de aderência das empresas aos indicadores ambientais essenciais da GRI. Inicialmente, fez-se uma comparação do que a empresa informou sobre o indicador de desempenho ambiental da GRI com o que o protocolo da GRI previa para aquele indicador. Em seguida, fez-se o cálculo do grau de aderência aos indicadores essenciais da GRI utilizando-se uma fórmula desenvolvida por Dias, Siqueira e Rossi (2006). A análise dos resultados demonstrou que os relatórios das empresas pesquisadas apresentam trechos de texto correspondentes à maioria dos fatores de relevância vinculados aos princípios da GRI, tanto aos princípios de conteúdo quanto aos de qualidade. Outras constatações demonstram que o nível de aplicação da Estrutura de Relatórios influencia no atendimento aos princípios e que as fases de amadurecimento em relação ao uso dos indicadores refletem-se no uso dos princípios. Quanto ao grau de aderência, verificou-se que a Tractebel Energia foi classificada como a primeira no ranking de aderência aos indicadores ambientais essenciais da GRI, seguida pela Celesc, BAESA e Consórcio Machadinho e Maesa. Frente ao exposto, conclui-se que a aplicabilidade da estrutura de relatório da GRI ainda precisa evoluir bastante para que os stakeholders possam ter acesso ao real nível de responsabilidade econômica e socioambiental das organizações.