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Abstract(s)
A presente investigação desenvolve o tema da sustentabilidade, ou dito de outra forma, desenvolvimento sustentável. Isto interessa aos países, às organizações e aos cidadãos em geral. Neste pressuposto, este trabalho centra-se nos relatório de sustentabilidade, designação que, actualmente, vem substituir outros que se sucederam ao longo dos tempos, por exemplo: relatórios de responsabilidade social; relatórios ambientais; relatórios de ambiente, saúde e segurança.
Porém, os relatórios de sustentabilidade, para serem totalmente compreendidos, devem ser inseridos nos sistemas de informação e comunicação das organizações, onde é verificável que cada vez mais se quer prestar contas, sobre as acções desenvolvidas na esfera da sustentabilidade, de forma credível.
No processo de verificação e validação, a auditoria e os auditores têm um papel crucial, contudo, verifica-se que teóricos e práticos, nomeadamente, as empresas de referência mostram que a "sustentabilidade" não deve ser tratada "à parte" mas estar presente em tudo o que é realizado, e neste sentido, as três dimensões que a revelam: ecónomica, social e ambiental.
Neste quadro, o objectivo desta dissertação anda em torno de se perceber qual será o futuro dos relatórios de sustentabilidade. O trabalho desenvolvido confirma a problemática que guiou o estudo. Tende-se e é recomendável que as organizações venham a elaborar relatórios únicos integrados, não obstante da possibilidade da existência de relatórios específicos e subsistemas de informação e comunicação, centrados no "verde".
This research develops the theme os sustainability, or in other words, sustainable development. This is a subject that matters to countries, organizations and citizens in general. On this assumption, this work focuses on sustainability reporting, a designation that, currently, replaces other that followed over time, for example: social responsability reports, environmental reports, health and safety. However, sustainability reporting, to be fully understood, these reports must be part of information and communication organization systems, where want to report the actions taken regarding sustainability, in a credible way. In the process, verification and validation, auditing and auditors have a crucial role, however, it is clear that theoretical and practical, including the leading companies, show that "sustainability" should not be treated "apart" but be present in all that is done, and in this sense, in the three dimensions: economic, social and environmental. In this context, the objective of this dissertation is to try to understand the future of sustainability reporting. The developed work confirms the problems that led the study. The tendency and advice to organizations is the creation of an only report integrated, despite the existence possibility of specific reports and information and communications subsystems, focusing on "green".
This research develops the theme os sustainability, or in other words, sustainable development. This is a subject that matters to countries, organizations and citizens in general. On this assumption, this work focuses on sustainability reporting, a designation that, currently, replaces other that followed over time, for example: social responsability reports, environmental reports, health and safety. However, sustainability reporting, to be fully understood, these reports must be part of information and communication organization systems, where want to report the actions taken regarding sustainability, in a credible way. In the process, verification and validation, auditing and auditors have a crucial role, however, it is clear that theoretical and practical, including the leading companies, show that "sustainability" should not be treated "apart" but be present in all that is done, and in this sense, in the three dimensions: economic, social and environmental. In this context, the objective of this dissertation is to try to understand the future of sustainability reporting. The developed work confirms the problems that led the study. The tendency and advice to organizations is the creation of an only report integrated, despite the existence possibility of specific reports and information and communications subsystems, focusing on "green".
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Keywords
Auditor Ambiente Responsabilidade social Relatórios de sustentabilidade Auditor Environment Social responsability Sustainability reports