Análise dos indicadores ambientais em relatórios de sustentabilidade GRI G3.1, publicados por empresas que compõem o ISE

Abstract

To be affirmed environmental responsibility employed by companies in Their environmental reports, taking into Consideration the need to Provide reliable information and the interest of society in general and the stakeholders, this research is done with the purpose of is to analyze the level of adherence to GRI G3.1 and quality of environmental indicators published in Sustainability Reporting of Brazilian companies make up the corporate Sustainability Index (ISE) BM&FBovespa. For this, we used an exploratory qualitative and documentary. About the data of this study, consist of the responses Given by companies to Environmental Indicators are Analyzed by methods GAPIE and GEE. It was found the disclosure of GRI Sustainability Reporting in molds has a grip of the corporate society disclosure environmental volunteer, framing the Dissemination Based on Discretion and Judgment, Which demonstrates the presence of effective Corporate Social Responsibility profile of companies in the ISE 2013. Specifically, the results Obtained from the calculations of GEE and GAPIE show disclosure Considered environmental volunteer is positive in GAPIE and medium in GEE, taking into account the average company. It Should be emphasized que 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.