Disclosure of sustainability indicators in businesses with corporate governance
DOI:
https://doi.org/10.5585/exactaep.v15n3.6883Keywords:
Sustainability indicators. Sustainability reports. Global Reporting Initiative.Abstract
The environmental factor of sustainability has been growing in relevance as population and consumption increase, requiring, in turn, greater participation in planning and decision making from organizations. In this context, the objective of this study is to identify the profile of disclosure of sustainability indicators in companies with corporate governance, especially indicators related to environmental issues. We used a mixed method research, employing techniques for document analysis and data mining. The data show that out of a universe of 217 companies listed in Valor Econômico (Economic Value), only 91 submitted reports with sustainability indicators following the Global Reporting Initiative model. Companies from industry stood out in the disclosure of environmental sustainability indicators. The most common environmental indicators were: emissions, effluents and waste, energy, water, and biodiversity.
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