SUSTAINABILITY REPORTING´S CONSTRAINTS TO COST-BENEFIT ANALYSIS FOR SOCIAL AND ENVIRONMENTAL ACTIONS
DOI:
https://doi.org/10.19094/contextus.v13i1.585Keywords:
Social. Environmental. Economic. Sustainability. Cost-benefit analysisAbstract
This paper examines the contribution of sustainability reports to analyze the costs and benefits of sustainable enterprises’ actions. Therefore, there was a content analysis of Vale do Rio Doce S.A. and Portugal Telecom S.A. Sustainability Reports in 2011 and 2012, respectively. The study shows that both reports clearly demonstrate the commitment and involvement of these companies with social responsibility corporate, compliance with the instructions of the report by the Global Reporting Initiative (GRI), but do not offer subsidies to a cost-benefit analysis of environmentally and socially sustainable actions. Despite the development initiatives grounded in sustainability (economic, social and environmental), this fact draws attention to the efforts in developing business practices in education, communication and economic accounts, social and environmental toward the improvement of sustainability management instruments and effective implementation of corporate social responsibility.
References
BM&FBOVESPA. Índice de Sustentabilidade Empresarial – ISE. Disponível em: http://www.bmfbovespa.com.br/indices/ResumoIndice.aspx?Indice=ISE&idioma=pt-br. Acesso em: 22 maio 2013.
BURGENMEIER, Beat. Economia do desenvolvimento sustentável. Lisboa: Instituto Piaget, (titulo original: Économie du développement durable, trad. Ana André 2005.
CLEMENTE, Ana Gisbert; LUNARDI, Vitória Regina. A evolução da RSC no Brasil entre as Empresas Listadas na Bovespa. Revista de Educação e Pesquisa em Contabilidade. Brasília, v. 6, n.1. p. 90-111. jan./mar., 2012. Disponível em: www.repec.org.br. Acesso em: 15 abr. 2013.
COMISSÃO EUROPEIA. Promover um quadro europeu para a responsabilidade social das empresas. Livro Verde. Bruxelas, (COM-2001-366) 2001.
COMISSÃO EUROPEIA. Europa 2020 – Estratégia para um crescimento inteligente, sustentável e inclusivo. Bruxelas, (COM, 2010 - 2020 final), 2010.
CRANE, A., MATTEN, D., McWILLIAM, A., MOON, J., SIEGEL, D. Oxford handbook of corporate social responsibility. Oxford: Oxford University Press, 2008.
DALY, H. E.; FARLEY, J. Ecological economics: principles and applications. Washington, D. C.: Island Press, 2004.
DAUB, C. H. Assessing the quality of sustainability reporting: an alternative methodological approach. Journal of Cleaner Production, v. 15, p. 75-85, 2007.
DEEGAN, C. The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing and Accountability Journal, v. 15, n. 3. p. 282-312, 2002.
ENQUIST, B.; JOHNSON, M.; SKALEN, P. Adoption of corporate social responsability – incorporating a stakeholder perspective. Qualitative Research in Accounting & Management, v. 3, n.3, p. 188-207, 2006.
FAUCHEUX, S.; O’CONNOR, M. (eds.). Valuation for sustainable development. Methods and policy indicators. Cheltenham: Edward Elgar, 1998.
GOLDENBERG, Mirian. A arte de pesquisar: como fazer pesquisa qualitativa em Ciências Sociais. 6. ed. – Rio de Janeiro: Record, 2002.
GOMES, Sónia Ferreira. Auditoria aos Relatórios de Sustentabilidade das empresas Portuguesas – Uma visão sobre o estado da arte e a perceção dos Revisores Oficiais de Contas. Leiria, Dissertação de Mestrado. Escola Superior de Tecnologia e Gestão. Instituto Politécnico de Leiria, 2012.
GUENTHER, E.; HOPPE, H.; POSER, C. Environmental corporate social responsibility of firms in the mining and oil and gas industries. Current status quo of reporting following GRI guidelines. Greener Management International, 53, p. 7-25, 2007.
GUEVARA, A. J. Hoyos; SILVA, J. U.; RODRIGUES, M. C. ; ROSINI, A. M. (Orgs.). Consciência e desenvolvimento sustentável nas organizações. Rio de Janeiro: Elsevier, 2009.
GUTHRIE, J.; ABEYSEKERA, I. Content analysis of social, environmental reporting: what is new? Journal of Human Resources Costing & Accounting, v.10, n. 2, p. 114-126, 2006.
HARTMAN, L. P.; RUBIN, R. S.; DHANDA, K. K. The Communication of Corporate Social Responsibility: United States and European Union Multinational Corporations. Journal of Business Ethics, v. 74, p. 373-389, 2007.
JENKINS, H.; YAKOVLEVA, N. Corporate social responsibility in the mining industry: exploring trends in social and environmental disclosure. Journal of Cleaner Production, v. 14, n. 3-4, p. 271-284, 2006.
KOLK, A. A decade of sustainability reporting: developments and significance. International Journal of Environment and Sustainable Development, v. 3, n. 1, p. 51-64, 2004.
KPMG. KPMG international survey of corporate responsibility reporting 2011. The definitive snapshot of CR reporting. 2011.
LASLO, Chris. A empresa sustentável. Lisboa: Instituto Piaget, 2007. (Original The Sustaintable Company, trad. Rui Alberto Pacheco) 2003.
MARTINEZ-ALIER, J. O ecologismo dos pobres: conflitos ambientais e linguagem de valoração. São Paulo: Contexto, 2007.
MELO, Emanuelle Cristine de; ALMEIDA, Fernanda Maria de; SANTANA, Gislaine Aparecida da Silva. Índice de sustentabilidade empresarial (ISE) e desempenho financeiro das empresas do setor de papel e celulose. Revista de Contabilidade e Controladoria, Universidade Federal do Paraná, Curitiba, v. 4, n. 3, p. 95-112, set./dez. 2012.
MENDES, André; SARDINHA, Idalina D. Eficácia dos relatórios de sustentabilidade das empresas portuguesas. Cadernos Sociedade e Trabalho. Responsabilidade social das organizações. Lisboa: GEP/MTSS, p. 11-27, 2009.
MUELLER, Charles C. Os economistas e as relações entre o sistema económico e o meio ambiente. Brasília : Editora Universidade de Brasília, Finatec, 2007.
MURPHY, D.; McGRATH, D. ESG reporting class actions, deterrance, and avoidance. Sustainability Accounting, Management and Policy Journal, v. 4, n. 2, p. 216-235, 2013.
NEVES, Beatriz Santos Fadlalah; MARTINEZ, Antonio Lopo; NOSSA, Valcemiro. Planejamento Tributário e as Práticas de Responsabilidade Social Corporativa. Revista de Contabilidade e Controladoria. Universidade Federal do Paraná, Curitiba, v. 4, n. 3, p. 7-23, set./dez. 2012.
O’DWYER, B.; OWEN, D.; UNERMAN, J. Seeking legitimacy for new assurance forms: the case of assurance on sustainability reporting. Accounting, Organizations and Society, v. 36, n. 1, p. 31-52, 2011.
OECD. Towards Green Growth. OECD Publishing, 2011.
PORTER, M.; VAN DER LINDE, C. Green and competitive. Ending the stalemate. Harvard Business Review, v. 73, n. 5, p. 120-134, 1995.
PORTER, M.; KRAMER, M. Strategy and society: the link between competitive advantage and corporate social responsibility. Harvard Business Review, Boston, p. 78-92, Dez. 2006.
PORTUGAL TELECOM . PT. Relatório de Sustentabilidade 2012. Lisboa, 2013.
RAMOS, M. Conceição Pereira. Training, employment and new competences for a sustainable development. Review of International Comparative Management, Bucharest, ASE, v. 2, n. 9, p. 15-32, 2008.
RAMOS, M. Conceição Pereira. Ambiente, Educação e Interculturalidade. Revista Tempos e Espaços em Educação, Universidade Federal de Sergipe (UFS), n. 8, p. 27-39, jan./jul. 2012.
RIBEIRO, Maisa de Souza. Contabilidade Ambiental. São Paulo: Saraiva, 2006.
SAVITZ, Andrew W. e WEBER, Karl. A empresa sustentável: o verdadeiro sucesso é o lucro com responsabilidade social e ambiental. 3ª reimpressão.Trad. Afonso Celso da Cunha Serra, do original The Triple Botton Line. Rio de Janeiro: Elsevier, 2007.
SCHWARTZ, H. Perspectivas ecológicas em economia. Lisboa: Celta, 2005.
SEGANTINI, Giovanna T. Análise da relação entre condutas ambientais das empresas listadas no Índice de Sustentabilidade Empresarial e o seu desempenho econômico. Dissertação de Mestrado da Universidade de Brasília, Natal, 2012.
SOUZA, Maria José; BAPTISTA, Cristina Sales. Como fazer investigação, dissertações, teses e relatórios: Segundo Bolonha. Lisboa : Lidel, 2011.
SUTANTOPUTRA, A. Social disclosure rating system for assessing firms’ CSR reports. Corporate Communications: An International Journal, v.14, n.1, p. 34-48, 2009.
UNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENT (UNCTAD). The Future We Want. Disponível em: http://www.uncsd2012.org/content/documents/727The%20Future%20We%20Want%2019%20June%201230pm.pdf, acesso em: 21 maio 2013.
UNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENT (UNCTAD). Charter Of The Group Of Friends Of Paragraph 47 On Corporate Sustainability Reporting, disponível em: https://www.globalreporting.org/SiteCollectionDocuments/para47/Group-of-Friends-of-Paragraph-47-Charter.pdf, acesso em: 10 dez. 2012.
VALE DO RIO DOCE. Relatório de Sustentabilidade 2011. Disponível em: www.vale.com.br acesso em: 20 dez. 2012.
VEIGA, J. E. Indicadores de Sustentabilidade. Estudos Avançados, v. 24, n. 68, p. 39-52, 2010.
VIVIEN, F.-D. Économie et écologie. Paris: La Découverte, 1994.
ZÉGHAL, D.; AHMED, S. A. Comparison of Social Responsibility Information Disclosure Media used by Canadian Firms. Accounting, Auditing and Accountability Journal, v. 3, n. 1, p. 38-53, 1990.
Downloads
Published
How to Cite
Issue
Section
License
The authors, while doing the submission, accept the notice below:
We authors hold the copyright related to our paper and transfer Contextus journal the right for the first publication with a Creative Commons’ international license of the modality Attribution – Non-commercial 4.0, which in turn allows the paper to be shared providing that both the authorship and the journal’s right for initial release are acknowledged.
Furthermore, we are aware of our permission to take part in additional contracts independently for non-exclusive distribution of the version of our work published in this journal (e.g. publishing it in an institutional repository or as a book chapter), while acknowledging both the authorship and the journal’s initial publication.
We also certify that the paper is original and up to this date has not been released in any other journal, Brazilian or of another nationality, either in Portuguese or another language, as well as it has not been sent for simultaneous publication in other journals.
Last, we not only know that plagiarism is not tolerated by Contextus but also certify the paper presents the sources of passages from cited works, including those authored by ourselves.
