Análise dos indicadores ambientais nos relatórios de sustentabilidade

Abstract

This research aims to analyze the compatibility level and the quality of Environmental Indicators, reports of companies in the metallurgical, steel and mining sectors, which are part of the BM&FBovespa, we used an exploratory, qualitative and documentary research, based on data collected in the GRI G3 Sustainability Reporting. The environmental indicators were analyzed by GAPIE (Full Degree of Compliance) and GEE (Degree of Effective Disclosure). It was found that few companies of the sectors present reports in the international GRI standard mold, still 58.33% have some kind of environmental volunteer disclosure on their web sites and 54.16% are or have been certified by ISO 14001, demonstrating that the disclosure of Corporate Social Responsibility actions are still timid in these sectors. Specifically, the results obtained from the GAPIE and GEE calculations show that the environmental volunteer disclosure is considered positive in GAPIE and GEE, taking into account the average of companies. It should be noted that the research is limited to analysis only of Environmental Indicators in this context the results of calculations of GEE and GAPIE should not be generalized to the Sustainability Report as a whole.