Logo PUC-Rio Logo Maxwell
ETDs @PUC-Rio
Estatística
Título: IDENTIFICATION OF SUSTAINABLE PRACTICES AND PERFORMANCE INDICATORS FROM SUSTAINABILITY REPORTS OF COMPANIES LISTED ON THE SÃO PAULO STOCK EXCHANGE
Autor: NARLEY WORLLOS DO CARMO NETTO
Colaborador(es): JOSE EUGENIO LEAL - Orientador
MARIANA PEREIRA CARNEIRO - Coorientador
Catalogação: 04/MAI/2020 Língua(s): PORTUGUESE - BRAZIL
Tipo: TEXT Subtipo: THESIS
Notas: [pt] Todos os dados constantes dos documentos são de inteira responsabilidade de seus autores. Os dados utilizados nas descrições dos documentos estão em conformidade com os sistemas da administração da PUC-Rio.
[en] All data contained in the documents are the sole responsibility of the authors. The data used in the descriptions of the documents are in conformity with the systems of the administration of PUC-Rio.
Referência(s): [pt] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=47796&idi=1
[en] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=47796&idi=2
DOI: https://doi.org/10.17771/PUCRio.acad.47796
Resumo:
Corporate sustainability is identified at the intersection of a set of integrated environmental, social and economic practices. Numerous sustainable practices are employed by organizations, resulting in several short and long term benefits. Performance measurement through sustainability indicators to monitor the results and impacts generated in nature and society by these practices has been employed and reported in the form of sustainability reports by countless companies around the world. In the Brazilian context, there is a lack of studies that address this theme. Therefore, this dissertation aimed Identify the main sustainable practices and performance indicators reported in sustainability reports used by companies from different sectors of the Brazilian economy belonging to the ISE of the São Paulo Stock Exchange. The first step of this dissertation was to conduct a systematic literature review to present the state of the art on performance measurement in sustainability reports. The second part was to identify sustainable practices and indicators reported in sustainability reports through content analysis. Finally, a statistical analysis of the obtained performance indicators was performed. After conducting the research, it is concluded that i) Most companies are focusing on sustainability aspects and they are on the right track for sustainable development. ii) The companies are looking for solutions to their demands, taking into account aspects such as water management, energy efficiency, reduction of input consumption, waste reduction, new material compositions and production methods. iii) Sustainability reporting serves as a transparency tool as it concisely presents data and information on how companies use all their resources to create value in the short, medium and long term.
Descrição: Arquivo:   
COMPLETE PDF