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Authors
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Abstract(s)
A presente dissertação tem como objetivo contribuir para a revisão de literatura acerca da sustentabilidade e da importância que é atribuída à divulgação de informação presente em indicadores de sustentabilidade, baseados nas diretrizes da Global Reporting Initiative (GRI). O estudo foi aplicado a 43 empresas da base de dados da GRI entre 2015 e 2020, recorrendo à leitura e análise dos relatórios anuais e de sustentabilidade.
Através das técnicas estatísticas univariada e bivariada, procedeu-se à análise do grau de divulgação dos indicadores GRI, e da correlação entre estes e a dimensão e rendibilidade das empresas. Adicionalmente, procedeu-se à análise da forma como os relatórios de sustentabilidade são divulgados e do nível de aplicação GRI utilizado.
A pertinência do tema prende-se com o aumento da importância da sustentabilidade nos últimos tempos, sendo um dos principais desafios à escala global atingir o desenvolvimento sustentável e o equilíbrio entre os seus três pilares: económico, ambiental e social.
Das análises, conclui-se que num total de 85 indicadores, apenas 36 são divulgados em 2015, sendo 35 em 2016. Em 2017 são divulgados 39 indicadores, aumentando para o máximo em 2018 (42 indicadores). Em 2019 o número de indicadores divulgados diminui para 38, mantendo-se no ano de 2020. Estes resultados demonstram que a divulgação aumenta em 2017/2018 com a implementação da Diretiva n.º 2014/95/UE, diminuindo em 2019 e 2020 possivelmente consequência dos efeitos da pandemia do Covid-19.
Verificou-se que a divulgação dos indicadores GRI é influenciada pela dimensão e que a rendibilidade não influencia a mesma.
This dissertation aims to contribute to the literature review about sustainability and the importance that is attributed to the disclosure of information present in sustainability indicators based on the Global Reporting Initiative (GRI) guidelines. The study was applied to 43 companies from the GRI database between 2015 and 2020, through reading and analysis of annual and sustainability reports. Through univariate and bivariate statistical techniques, it was analyzed the degree of disclosure of the GRI indicators, as well as the correlation between them and the size and profitability of companies. Additionally, it was analyzed the way in which sustainability reports are disclosed and the level of GRI application used. The relevance of the theme is related to the increasing importance of sustainability in recent years, being one of the main challenges on a global scale to achieve sustainable development and the balance between its three pillars: economic, environmental and social. From the analyses, it is concluded that out of a total of 85 indicators, only 36 are released in 2015, being 35 in 2016. In 2017, 39 indicators are released, increasing to the maximum in 2018 (42 indicators). In 2019, the number of indicators decreases to 38, staying the same in 2020. These results show that disclosure increases in 2017/2018 with the implementation of Directive 2014/95/UE, decreasing in 2019 and 2020 possibly because of the effects of the Covid-19 pandemic. It was found that the disclosure of GRI indicators is influenced by the dimension and that profitability does not influence it.
This dissertation aims to contribute to the literature review about sustainability and the importance that is attributed to the disclosure of information present in sustainability indicators based on the Global Reporting Initiative (GRI) guidelines. The study was applied to 43 companies from the GRI database between 2015 and 2020, through reading and analysis of annual and sustainability reports. Through univariate and bivariate statistical techniques, it was analyzed the degree of disclosure of the GRI indicators, as well as the correlation between them and the size and profitability of companies. Additionally, it was analyzed the way in which sustainability reports are disclosed and the level of GRI application used. The relevance of the theme is related to the increasing importance of sustainability in recent years, being one of the main challenges on a global scale to achieve sustainable development and the balance between its three pillars: economic, environmental and social. From the analyses, it is concluded that out of a total of 85 indicators, only 36 are released in 2015, being 35 in 2016. In 2017, 39 indicators are released, increasing to the maximum in 2018 (42 indicators). In 2019, the number of indicators decreases to 38, staying the same in 2020. These results show that disclosure increases in 2017/2018 with the implementation of Directive 2014/95/UE, decreasing in 2019 and 2020 possibly because of the effects of the Covid-19 pandemic. It was found that the disclosure of GRI indicators is influenced by the dimension and that profitability does not influence it.
Description
Mestrado em Análise Financeira
Keywords
Desenvolvimento sustentável Sustentabilidade Relatórios de sustentabilidade Global Reporting Initiative (GRI) Sustainable development Sustainability Sustainability reports
Citation
Baptista, B. N. (2022) Sustentabilidade: análise de divulgação dos indicadores GRI em empresas portuguesas. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15322