Análise da Utilização dos Indicadores Essenciais da GRI nos Relatórios de Sustentabilidade das Empresas Brasileiras
Authors: Pereira Dayane Beatrice , Silva Raimundo Nonato Sousa 
Published: October 2017

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</style> <![endif]--> <p class="Texto" style="margin-top: 0cm; line-height: normal;"><span>Há alguns anos, as empresas têm sido levadas a ter uma atitude socialmente responsável. Devido a isso, as empresas começaram a se preocupar em realizar atividades socioambientais bem como registrar essas ações de modo a que todos os interessados tivessem acesso (CASTRO, 2008). Essa necessidade de relatar as ações socioambientais levou a criação do conceito de balanço social ou relatório de sustentabilidade. Todavia, ainda hoje continua a persistir a dificuldade em saber o que reportar bem como a dificuldade de comparação entre os relatórios de sustentabilidade pela falta de um padrão único de relatório. Em função disso, este trabalho pretende fazer uma análise do grau de aderência dos relatórios de sustentabilidade das empresas em relação aos indicadores essenciais da versão ‘G3’, da Global Reporting Iniciative. Nesse sentido foram analisados os relatórios da Natura, da Petrobras e do Bradesco a fim de avaliar o nível de sustentabilidade dessas empresas tendo como base a metodologia de pesquisa dedutiva e indutiva, na qual uma estrutura conceitual e teórica é desenvolvida e depois testada pela observação empírica. Para isso foram utilizados os relatórios de sustentabilidade das empresas, as diretrizes da GRI, o balanço social do IBASE dentre outras fontes. Como conclusões do trabalho observou-se que a empresa que melhor reportou os indicadores essenciais exigidos pela GRI foi a Petrobras seguido do Bradesco e Natura. Esta última, apesar de ser a primeira empresa brasileira a adotar o GRI, foi a que teve o maior número de indicadores essenciais apresentados de forma parcial e regressão nos seus relatórios de sustentabilidade do ano de 2006 para 2007. </span></p>