Intresset för hållbarhet växer sig allt starkare och i takt med det har intressenternas krav på företag ökat. Företag kan använda hållbarhetsrapportering för att skapa legitimitet och förtroende. Genom att vara transparent kan de bemöta intressenternas behov. Välgjorda hållbarhetsrapporter som håller en hög kvalitet är därmed mer efterfrågade än rapporter av låg kvalitet. Studier om huruvida framtagandet av högkvalitativa rapporter är resurskrävande och/eller ger konkurrensfördelar genom ökad lönsamhet har visat varierade slutsatser. Denna studie genomfördes för att komplettera tidigare studier genom att analysera ifall branschtillhörighet, kvinnors inflytande, storlek på företag, rykte och image samt exponering i media påverkar lönsamheten via hållbarhetsrapporters kvalitet. Regressionsanalys, mediatoranalys och stiganalys framställdes för att testa studiens hypoteser. Resultaten indikerar att lönsamhet kan påverkas av hur och på vilket sätt företag hållbarhetsrapporterar. Studien visar ett positivt samband mellan andel kvinnor i styrelsen och hållbarhetsrapporters kvalitet samt mellan storlek på företag och lönsamhet, genom hållbarhetsrapporters kvalitet. Studien fann även ett positivt samband mellan rykte och image och lönsamhet, genom hållbarhetsrapporters kvalitet. Övriga sju hypoteser förkastades. / The interest in sustainability is growing and therefore the stakeholders’ demands on companies have increased. Companies can use sustainability reporting in order to sustain both legitimacy and trust. By being transparent, companies can fulfill the stakeholders’ needs. Sustainability reports of high quality are therefore more requested than reports of low quality. The issue of whether the use of high quality reports is expensive and/or generates a competitive advantage through increased profitability have shown varying results. This study was conducted to complement previous studies by analyzing whether industry, women on board, company size, reputation and image as well as media exposure affect profitability through the quality of sustainability reports. Regression analysis, mediation analysis and path analysis were created in order to test the study’s hypotheses. The results indicate that profitability can be affected by how and in what way companies report sustainability. The study shows a positive relationship between women on board and the sustainability reports’ quality and between company size and profitability, mediated through the sustainability reports’ quality. The study also found a positive relationship between reputation and image and profitability, mediated through the sustainability reports’ quality. The remaining seven hypotheses were rejected.

No / CSR within a purely voluntary context has so far not made meaningful contributions to the problem of corporate environmental and human rights abuses in Africa. The paper therefore aims to improve the effectiveness of CSR in the continent by making companies accountable for the veracity of statements they have voluntarily put out in the public domain. The paper adopts the stakeholder and legitimacy theories and information regulation as its framework of analysis. Following a discourse on the developments in and limitations of sustainability, the paper constructs an argument in line with these theories how these reports can still be utilised to make meaningful contribution towards strengthening CSR through accountability for false and misleading statements. Corporations have a stake in information in sustainability reports with regard to their corporate image and reputation. Therefore, under the appropriate framework, utilising corporate accountability for false and misleading statements by companies has promise for making CSR more effective. The main limitations of this research is the political will of national governments in Africa to undertake such an exercise and the relative ability of civil society groups in light of the power of corporations to effectively hold them to account through the models proposed. The paper is interdisciplinary, drawing upon both management and legal theories. A significant contribution of this research is its pragmatic approach which goes beyond calling for legal platform for CSR by recommending a model for accountability within the existing voluntary CSR framework.

Background: It has become increasingly important for all corporations to make environmentally friendly decisions and consider environmental CSR. Previous studies have shown that effective corporate governance and diversity of BoDs and TMTs can affect sustainability reporting positively. However, prior literature has been underrepresented regarding SMEs. It is currently voluntary for these types of firms to report on sustainability, but new requirements are underway. Additionally, family-owned firms differ in the context of environmental CSR reporting due to the interests of the family, and that these types of firms tend to not consider the diversity as much as non-family-owned firms.    Purpose: The purpose of this study is to investigate how the diversity of BoDs and TMTs in Swedish stock-listed SMEs impacts environmental CSR reporting. Additionally, how family firms moderate this relationship.     Methodology: This study adopts a positivistic view, follows the deductive approach, and uses a quantitative methodology. The collected data was gathered through databases, annual reports, and other sources to get information about the diversity aspects and sustainability reporting. This was analyzed by using the Spearman correlation matrix and multiple linear regressions.    Findings: The findings of this study only partially support the relationship between the diversity of BoDs and environmental CSR reporting. There was no support regarding the relationship between the diversity of TMTs and environmental CSR reporting. Family firms as a moderating factor to this, could also not be supported.

This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis was conducted based on eight sustainability reports. Second, we developed case studies for three of those firms by investigating the further reporting environment. The results indicate that the specific business sector of a company does not influence its sustainability reporting level. Moreover, the case studies show a differentiated picture in regards to the sustainability activities of those companies. Most companies recognise sustainability as a subordinate part of their company values and often integrate substantial sustainability schemes. Only one company emphasises that sustainability has always been at the core of the company’s philosophy. To ensure a more transparent and sustainable development, this outcome indicates that new laws should not only require the creation of a sustainability report, but also regulate the formalities of it to derive a common standard.

Titel: Kan artificiell intelligens skapa en trovärdig hållbarhetsrapport? En kvantitativ studie om förmågan att urskilja AI-genererade texter från mänskligt skrivna texter samt vilka faktorer som påverkar.  Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Arvid Högberg och William Karlström Handledare: Asif M. Huq Datum: 2024 – maj Syfte: Experimentet syftar till att se om faktorer som yrkesmässig bakgrund, utbildningsnivå, ålder och kön påverkar respondenternas förmåga att urskilja AI-genererad text från mänskligt framställd text.  Metod: Studien utfördes med en kvantitativ enkätundersökning där 84 respondenter deltog. Den bestod av inledningsvis demografiska frågor som följdes av två experiment där två texter presenterades och respondenten avgjorde vilken text som var AI-genererad. Analysmetoderna som använts var ANOVA (Analysis of Variance), frekvenstabeller och korrelationsanalyser. Våra respondenter var ekonomistudenter, utbildare inom ekonomi och yrkesverksamma inom redovisning/revision.  Resultat och slutsats: Studien visade att faktorer som kön, ålder och erfarenhet inte hade någon signifikant påverkan på förmågan att urskilja AI-genererad text. Men högre AI-användning ökade chansen att urskilja AI-genererad text. Examensarbetets bidrag: Studien har bidragit med värdefull information om vad som påverkar förmågan att urskilja AI-genererad text från mänskligt skriven text. Resultatet visar att demografiska faktorer inte spelar någon signifikant roll. AI-användning däremot har en viss påverkan. Studien visar även hur långt AI-teknologin har kommit och hur svårt det kan vara att skilja mellan AI-genererad text och mänskligt skriven text. Förslag till fortsatt forskning: Effekterna av AI-träning och utbildning av människors förmåga att skilja på olika typer av text är något som framtida forskning behöver belysa. Det går även att utforska användningen av AI för textgenerering inom olika branscher och hur detta påverkar människors förmåga att skilja på AI-genererad text och mänskligt skriven text. / Title: Can artificial intelligence create a credible sustainability report? A quantitative study on the ability to distinguish AI-generated texts from human-written texts and which factors influence. Level: Bachelor's degree thesis in business administration Authors: Arvid Högberg and William Karlström Supervisor: Asif M. Huq Date: 2024 – May Purpose: The experiment aims to see if factors such as work experience, education background, age and gender affect the respondents' ability to distinguish AI-generated text from human-produced text.  Method: The study was carried out with a quantitative survey in which 84 respondents participated. It consisted of initial demographic questions followed by two experiments where two texts were presented and the respondent decided which text was AI-generated. The analysis methods used were ANOVA (Analysis of Variance), frequency tables and correlation analyses. Our respondents were economics students, educators in economics and professionals in accounting/auditing. Results and conclusion: The study showed that factors such as gender, age and experience had no significant impact on the ability to distinguish AI-generated text. But higher AI usage increased the chance of distinguishing AI-generated text. Contribution of the thesis: The study has contributed valuable information about what affects the ability to distinguish AI-generated text from human-written text. The result shows that demographic factors do not play a significant role. AI use, on the other hand, has a certain impact. The study also shows how far AI technology has come and how difficult it can be to distinguish between AI-generated text and human-written text. Suggestions for further research: The effects of AI training and education on people's ability to distinguish between different types of text is something that future research needs to explore. It is also possible to explore the use of AI for text generation in various industries and how this affects people's ability to distinguish between AI-generated text and human-written text.

Titel: Harmonisering av global hållbarhetsredovisning - vilka möjligheter och hinder finns det? Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Emma Magnfält och Martina Bäckstedt Handledare: Asif M. Huq Datum: 2024 – Maj  Syfte: Studiens syfte är att undersöka möjligheter och hinder för harmonisering av global hållbarhetsredovisning med utgångspunkt i intressenters remissvar till IFRS General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1). Metod: I denna studie har en kvalitativ metod med en abduktiv forskningsansats tillämpats, som innefattar en innehållsanalys av 39 remissvar avseende feedback på första utkastet av IFRS S1. En jämförelseanalys av utkastet och den utfärdade standarden IFRS S1 har utförts. Resultat och slutsats: Resultatet visade att det finns både likheter och skillnader i de åsikter intressenter har på utkastet till IFRS S1. Skillnader mellan geografiska områden kan hänföras till institutionella faktorer vilka bottnar i tvingande isomorfism och länders olika utvecklingsgrad, medan skillnader mellan intressentgrupper hänförs till normativ isomorfism. Likheter hänvisas till tendenser av normativ isomorfism. Det visade sig även att ISSB kategoriserar intressenter och till viss del tillgodoser intressenternas behov. Examensarbetets bidrag: Studien bidrar med ett aktuellt perspektiv över förutsättningarna för harmonisering av global hållbarhetsredovisning. Bidrag ges även i form av teoretiska insikter i hur såväl tvingande som normativ isomorfism påverkar möjligheterna till harmonisering av global hållbarhetsredovisning. Studien möjliggör ett bredare perspektiv av ISSB:s standardsättarprocess. Förslag till fortsatt forskning: Framtida forskning kan undersöka intressentgruppers synpunkter mer djupgående än vad denna studie fick möjlighet att göra, samt undersöka utfallet av den globala hållbarhetsredovisningen som efterföljer den utfärdade IFRS S1.  Nyckelord: Harmonisering, hållbarhetsredovisning, intressentteorin, institutionell teori, isomorfism, country-of-origin effekt / Title: Harmonization of global sustainability reporting - what are the opportunities and obstacles? Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Emma Magnfält and Martina Bäckstedt Supervisor: Asif M. Huq Date: 2024 – May  Aim: The purpose of the study is to investigate opportunities and obstacles for harmonizing global sustainability reporting based on stakeholders' comment letters to IFRS General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1). Method: In this study, a qualitative method with an abductive research approach has been applied, which includes a content analysis of 39 comment letters regarding feedback on the first draft of IFRS S1. A comparative analysis of the draft versus the issued standard IFRS S1 has been made. Results and conclusions: The results of the study showed similarities and differences in the feedback stakeholders left for the draft of IFRS S1. Differences of opinions in geographical areas stems from institutional factors created by coercive isomorphism and countries' different developmental stages. Differences between stakeholder groups relate to tendencies of normative isomorphism. Similarities of opinions also depend on normative isomorphism. The study also revealed that ISSB categorizes stakeholder groups and accommodates stakeholder needs to a certain degree. Contribution of the thesis: The study contributes with an updated perspective of harmonizing global sustainability reporting. Theoretical contributions are given through the insights in how coercive and normative isomorphism affects the possibilities for harmonizing global sustainability reporting. The study brings insights into ISSB's standard-setting process. Suggestions for future research: Future research can examine the views of stakeholder groups in more depth than this study was able to, as well as investigate the outcome of global sustainability reporting that follows the issued IFRS S1. Key words: Harmonization, sustainability reporting, stakeholder theory, institutional theory, isomorphism, country-of-origin effect

This qualitative study investigates how the EU’s Corporate Sustainability Reporting Directives (CSRD) shape the decision-making processes that influence companies' supply chain design. Employing institutional theory to understand how different institutional contexts shape decision-making mechanisms. An abductive approach to feature both empirical observations and theoretical concepts. Moreover, with seven semi-structured interviews, the study aims to bridge the gap in understanding the impact of CSRD on the supply chain design of large Swedish-listed companies, as well as the potential opportunities they present. The study chose to emphasize double materiality and Scope 3 emissions through the report to provide an understanding of the foundation for these directives that influence the supply chain design. The study's findings, derived from semi-structured interviews, are organized around a conceptual model designed to illustrate the process and explain the impact of CSRD. This model depicts a four-step implementation process: Awareness of CSRD, Setting CSRD Strategies, Application of Set Strategies, and Supply Chain Impact. Furthermore, various factors including Institutional Pressure, Experience/Background, Institutional Barriers, Institutional Support, and Operational Challenges on CSRD Application influence the process. Through this model, the study makes four significant contributions toward addressing the gap in existing literature and the research question. The contributions are that strategic opportunities can arise from CSRD, institutions support rather than pressure, long-term realizations to successfully implement CSRD, and lastly, CSRD has and will impact supply chain design. This reveals that CSRD significantly drives tangible changes in the decision-making process regarding supply chain design, offering new perspectives on how companies perceive these directives in terms of operational opportunities emerging from sustainability transitions.

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale. The second phase in form of a questionnaire survey was aimed at determining, the information needs of users of environmental reports produced by South African companies (that are listed on the JSE), the extent to which they read and employ the reports for making decisions. In addition, this phase was meant to ascertain the degree of users' satisfaction with the decision-usefulness of the environmental reports as well as elicit their suggestions on ways of improving the reports. Furthermore, the second phase was aimed at determining the users’ perception of the relative importance of environmental reports as well as ascertaining whether there was an expectation gap between the users and the preparers of the reports with regard to their decision-usefulness. The results of the content analysis phase of the study indicate that the environmental reports of the sampled companies were decision-useful, however their decision-usefulness varied widely. Although decision-useful, the environmental reports of the sampled companies were not comparable. In addition, the environmental reports of companies from sectors with a significant impact on the environment, and those of large companies were more decision-useful than the reports of companies from sectors with an insignificant impact on the environment and those of smaller companies. The results of the questionnaire survey phase of the study indicate that users prefer balanced environmental reports that disclose both negative and positive aspects that identify and describe key relevant issues, that are specific and contain accurate information, and that provide future oriented information. In addition, users prefer environmental reports that identify and address key stakeholders and their concerns, demonstrate the integration of environmental issues into core business processes, and that compare quantitative impacts against best practice. Furthermore, the results also indicate that users do read environmental reports, mostly from companies’ websites Portable Document Format (PDF) annual reports and that they mostly use the environmental reports for research, their own knowledge, and to hold companies accountable. However, users are not fully satisfied with the decision-usefulness of the environmental reports as they feel that there is a need to improve the reports in order to make them more decision-useful. The results also indicate that users perceive environmental reports to be more important than any other type of reports, most notably the financial reports. Comparing the responses of the users to those of preparers on various issues pertaining to the decision-usefulness of environmental reports, significant differences were found between the views of the two groups. These differences provide ample evidence that is consistent with the existence of an environmental reporting expectation gap in South Africa. This study makes several original contributions to environmental reporting literature, most notable of which is that, it is the first study in the South African context to empirically evaluate the quality (decision-usefulness) of environmental reports in line with the accounting conceptual frameworks and the GRI guidelines combined. By so doing, the study introduces to the academic literature an extensive five dimensional qualitative characteristic framework for evaluating the quality (decision-usefulness) of environmental reports. In addition, the study uniquely employs the decision-usefulness theory to provide insights into the environmental reporting practices of South African companies that are listed on the JSE. In so doing, it re-contextualises the theory that is typically employed in explaining financial reporting, and demonstrates its applicability in explaining the decision-usefulness of the environmental reporting practices of South African companies that are listed on the JSE. / Accounting / D. Com. (Accounting)

Diese Arbeit ist ein empirischer Versuch zu verstehen, warum und wie Energieunternehmen Nachhaltigkeit durch Sustainability Accounting and Reporting institutionalisieren und wie sie von zahlreichen institutionellen Mechanismen im Rahmen der Institutionentheorie und der Stakeholder sowie aus deren Ansprüchen im Rahmen der Stakeholder Theorie beeinflusst werden, Theorien, die sich gegenseitig bedingen. Diese Arbeit möchte sich anhand normativer und deskriptiver Literatur über die Praktikabilität des Konzeptes und der Systeme informieren und durch die Entwicklung einer Fallstudie ein praktisches Beispiel vorstellen. Ziel dieser Arbeit ist die Entwicklung eines unternehmerischen Nachhaltigkeitssystems des Fallbeispielunternehmens, das pragmatisch zielgetrieben und – basierend auf den strategischen Schwerpunkten des Managements – auf die Einflüsse und Ansprüche der Stakeholder abgestimmt ist. Dafür wird die Fallstudie das Konzept des Sustainability Accounting and Re-porting anhand des regionalen Energieversorgungsunternehmens ReVU untersuchen und die Institutionalisierung prüfen. Im Rahmen der Stakeholderanalyse werden auch die Branche und der Wettbewerb auf ihre Nachhaltigkeit untersucht. Somit ist zu überprüfen, ob auch für ReVU Nachhaltigkeit ein Thema ist, in welcher Form und Ausprägung es zu implementieren wäre und welchen Nutzen es überhaupt bringen könnte. Im Ergebnis ist zu sehen, dass verschiedene institutionelle Mechanismen und das Stakeholdermanagement auf das nachhaltige Handeln des Unternehmens einwirken. Besonders ist im Moment der normative Druck der gesellschaftlichen Erwartungen aufgrund aktueller Ereignisse zu spüren, der auf die regulative Gesetzgebung der Energie- und Klimapolitik wirkt und die Energiewende beschleunigt. Diese nachhaltige Entwicklung ist auch kulturell-kognitiv in der Branche und bei den Wettbewerbern zu sehen. Dadurch ist ein deutlicher Wettbewerbsdruck zu bemerken, der auf dem Zusammenspiel von normativen, regulativen und kulturell-kognitiven Mechanismen beruht und durch das mimetische Verhalten zu einem Isomorphismus von nachhaltigen Strategien und Maßnahmen sowie Managementsystemen mit dem besonderen Bezug zur Ökologie führt.

Submitted by SBI Biblioteca Digital (sbi.bibliotecadigital@puc-campinas.edu.br) on 2018-04-06T18:03:10Z No. of bitstreams: 1 TADEU COELHO GON?ALVES DE SOUZA.pdf: 7896670 bytes, checksum: 16675da62ff8734c193931e7c3b6713e (MD5) / Made available in DSpace on 2018-04-06T18:03:11Z (GMT). No. of bitstreams: 1 TADEU COELHO GON?ALVES DE SOUZA.pdf: 7896670 bytes, checksum: 16675da62ff8734c193931e7c3b6713e (MD5) Previous issue date: 2018-02-07 / Sustainability has become an important tool in relation to market competitiveness. As in all areas, sustainability must also be seen as a strategy for Higher Education Institutions (HEIs).Therefore, the relevance of sustainability reports, which disseminate information about the impacts of a given HEI on the environment, the economy and society. The reports give tangible and concrete form to the abstract questions, helping to better understand and manage the effects of the development of sustainability on its activities and strategies. This new idea of integrating strategic information on sustainability with other financial and material data represents a significant and positive development. The big impasse is how to kick-start? How to start sustainability reporting in a simpler and easier way, so that organizations or HEIs are more interested in creating their reports? This study is anchored in the guidelines of the Global Reporting Initiative (GRI), considered the main instrument of communication of environmental, economic and social performance of organizations. For GRI, sustainability can only be achieved through a balance between environmental, economic and social needs, as long as it doesn?t compromise its future development. The present work has the objective of carrying out a case study in a nonprofit oriented Communal IES, located in the interior of the state of S?o Paulo, to verify the possibility of elaboration and implementation of a sustainability report, based on the guidelines developed by GRI. Sustainability indicators related to the economic, social and environmental dimensions of sustainability were divided into: factors extracted from the University's PDI; factors adopted by the University that are not included in the PDI and factors included in the GRI booklet - not adopted by th University. The data collected allow us to state that the guidelines of a sustainability report, as they are included in the GRI booklet, can be applied in the HEI studied, since they are universally applicable to companies of all sizes, types and sectors of the market. However, in order to be able to produce its own sustainability report, the HEI studied needs to take some actions, such as: the decision making to produce its own sustainability report; organization of the information, reporting on its deliberate and emerging strategic actions in documents, as mentioned previously; training of people to organize information and report production; awareness and mobilization of the academic community for engagement in sustainable actions; publication of the sustainability report; adoption of strategies so that the sustainable actions are inserted and practiced more and more, becoming part of the culture in the campuses of the institution, and; annual sustainability targets so that, each year, the sustainability report is expanded and improved according to the instructions of the GRI booklet. The elaboration of its own sustainability report will allow the studied University benefits that add up to positive values, increase the chances of loyalty to the market, and also allow the periodic analysis of the data to compare performance with other organizations. / A sustentabilidade tem se tornado uma importante ferramenta frente ? competitividade de mercado. Assim como em todas as ?reas, a sustentabilidade tamb?m deve ser vista como uma estrat?gia para as Institui??es de Ensino Superior (IES). Da?, ent?o, a relev?ncia dos relat?rios de sustentabilidade, os quais divulgam informa??es sobre os impactos de uma determinada IES no meio ambiente, na economia e na sociedade. Os relat?rios d?o forma tang?vel e concreta ?s quest?es abstratas, ajudando a compreender e gerir melhor os efeitos do desenvolvimento da sustentabilidade sobre suas atividades e estrat?gias. Essa nova ideia de integrar informa??es estrat?gicas sobre sustentabilidade a outros dados financeiros e materiais representa uma evolu??o significativa e positiva. O grande impasse ?: como dar o pontap? inicial? Como iniciar os relatos de sustentabilidade de uma maneira mais simples e f?cil, de forma que as organiza??es ou IES tenham maior interesse em criar seus respectivos relat?rios? Este estudo est? ancorado nas diretrizes da Global Reporting Initiative (GRI), considerada como o principal instrumento de comunica??o do desempenho ambiental, econ?mico e social das organiza??es. Para a GRI, a sustentabilidade s? pode ser alcan?ada por meio de um equil?brio entre as necessidades ambientais, econ?micas e sociais, desde que n?o comprometa o seu desenvolvimento futuro. O presente trabalho tem o objetivo realizar de um estudo de caso em uma IES Comunit?ria, sem fins lucrativos, situada no interior do estado de S?o Paulo, para verificar a possibilidade de elabora??o e implanta??o de um relat?rio de sustentabilidade, baseado nas diretrizes desenvolvidas pela GRI. Foram elencados indicadores de sustentabilidade voltados ?s dimens?es econ?mica, social e ambiental da sustentabilidade, divididos em: Fatores extra?dos do PDI da Universidade; Fatores adotados pela Universidade que n?o constam no PDI e Fatores constantes da cartilha GRI - n?o adotados pela Universidade. Os dados coletados permitem afirmar que as diretrizes de um relat?rio de sustentabilidade, conforme constam na cartilha GRI, podem ser aplicados na IES estudada, uma vez que s?o universalmente aplic?veis a empresas de todos os tamanhos, tipos e setores do mercado. Entretanto, para estar em condi??o de produzir o seu pr?prio relat?rio de sustentabilidade, a IES estudada precisa realizar algumas a??es, tais como: tomada de decis?o para produzir o seu pr?prio relat?rio de sustentabilidade; organiza??o das informa??es relatando as suas a??es estrat?gicas, deliberadas e emergentes, em documentos, conforme j? mencionado anteriormente; treinamento de pessoas para organiza??o das informa??es e produ??o do relat?rio; conscientiza??o e mobiliza??o da comunidade acad?mica para o engajamento em a??es sustent?veis; publica??o do relat?rio de sustentabilidade; ado??o de estrat?gias para que as a??es sustent?veis sejam inseridas e praticadas cada vez mais, tornando-se parte da cultura nos campi da institui??o, e; estabelecimento de metas sustent?veis anuais para que, a cada ano, o relat?rio de sustentabilidade seja ampliado e aprimorado, de acordo com as instru??es da cartilha GRI. A elabora??o do seu pr?prio relat?rio de sustentabilidade permitir? ? Universidade estudada auferir benef?cios que somam valores positivos, proporcionam o aumento das chances de fideliza??o junto ao mercado e, tamb?m, possibilitam a an?lise peri?dica dos dados para compara??o de desempenho junto ? outras organiza??es.