Análise da divulgação de sustentabilidade das principais empresas do setor químico e petroquímico segundo as diretrizes da global reporting initiative
Arquivos
Tipo
Dissertação
Data
2017-06-19
Autores
Margiota, Viviane
Orientador
Geron, Cecília Moraes Santostaso
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Faria, Ana Cristina de
Segura, Liliane Cristina
Segura, Liliane Cristina
Programa
Controladoria Empresarial
Resumo
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.
Descrição
Palavras-chave
divulgação voluntária , GRI , setor químico e petroquímico , sustentabilidade
Citação
MARGIOTA, Viviane. Análise da divulgação de sustentabilidade das principais empresas do setor químico e petroquímico segundo as diretrizes da global reporting initiative. 2017. 250 f. Dissertação (Controladoria Empresarial) - Universidade Presbiteriana Mackenzie, São Paulo.