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Análise ao relato não financeiro: guidelines setoriais e a sua relação com os objetivos de desenvolvimento sustentável
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Abstract(s)
A presente dissertação tem como intuito analisar o relato não financeiro das empresas do setor Health Care, especificamente na indústria de Biotechnology & Pharmaceuticals, de acordo com as normas do Sustainability Accounting Standards Board (SASB) e relacionar esse relato com as metas dos Objetivos de Desenvolvimento Sustentável (ODS). A pesquisa justifica-se pela lacuna na literatura quanto à aplicação prática dessas normas e, consequentemente, na sua relação com o alcance de metas dos ODS. Para o efeito foi realizado uma análise de conteúdo aos relatórios de sustentabilidade de 35 empresas da União Europeia e dos Estados Unidos da América, referentes ao ano de 2022. Os resultados evidenciam variações significativas na conformidade das empresas com as métricas SASB, destacando-se a divulgação incompleta de informações e a necessidade de maior alinhamento com as metas da Agenda 2030 da Organização das Nações Unidas (ONU). Este estudo contribui para a literatura ao oferecer insights sobre a prática de relato de sustentabilidade na indústria de Biotechnology & Pharmaceuticals e ao mapear a relação entre as métricas divulgadas e os ODS.
The present dissertation aims to analyze the non-financial reporting of companies in the Health Care sector, specifically in the Biotechnology & Pharmaceuticals industry, in accordance with the Sustainability Accounting Standards Board (SASB) standards, and to relate this reporting to the United Nations’ Sustainable Development Goals (SDGs). The research is justified by the gap in the literature regarding the practical application of these standards and their connection to achieving the SDG targets. To this end, a content analysis was conducted on the sustainability reports of 35 companies from the European Union and the United States, referring to the year 2022. The results reveal significant variations in the compliance of companies with SASB metrics, highlighting incomplete information disclosure and the need for greater alignment with the targets of the United Nations’ 2030 Agenda. This study contributes to the literature by providing insights into sustainability reporting practices in the Biotechnology & Pharmaceuticals industry and mapping the relationship between disclosed metrics and the SDGs.
The present dissertation aims to analyze the non-financial reporting of companies in the Health Care sector, specifically in the Biotechnology & Pharmaceuticals industry, in accordance with the Sustainability Accounting Standards Board (SASB) standards, and to relate this reporting to the United Nations’ Sustainable Development Goals (SDGs). The research is justified by the gap in the literature regarding the practical application of these standards and their connection to achieving the SDG targets. To this end, a content analysis was conducted on the sustainability reports of 35 companies from the European Union and the United States, referring to the year 2022. The results reveal significant variations in the compliance of companies with SASB metrics, highlighting incomplete information disclosure and the need for greater alignment with the targets of the United Nations’ 2030 Agenda. This study contributes to the literature by providing insights into sustainability reporting practices in the Biotechnology & Pharmaceuticals industry and mapping the relationship between disclosed metrics and the SDGs.
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Keywords
Relato não financeiro ODS SASB Health care Biotechnology & Pharmaceuticals Non-financial reporting SDGs