Evolution of Application Level Sustainability Reporting (GRI) Companies ISE / Bovespa

• Main Authors: Rosany Corrêa, Maria Tereza Saraiva de Souza, Henrique César Melo Ribeiro, Mauro Silva Ruiz
• Format: Article
• Language: Portuguese
• Published: Universidade Federal do Rio de Janeiro 2012-12-01
• Series: Revista Sociedade, Contabilidade e Gestão
• Subjects: Sustainability Indicators; Sustainability Report; Global Reporting Initiative; Corporate Sustainability Index.
• Online Access: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1492/1336

This work deals with the adoption and evolution of the levels of sustainability reports (GRI). The specific objectives were to ascertain the level of development of the GRI reporting companies in the world, check the level of development of the GRI reporting companies in Brazil, analyzing the structure and level of application of GRI reports on companies operating in the ISE BM&F Bovespa. The GRI reporting has its bases in the third generation model, GRI-G3, which shows a commitment to continuous improvement of the indicators and their adoption by different countries. The methodology adopted was qualitative in that article, through literature and secondary data. As an analytical tool adopted de 2011 GRI Report List. The analysis showed a significant development in adopting the GRI model for companies at three levels, world, Brazil and the Corporate Sustainability Index. As well as the evolution of the levels of these reports, in pursuit of improved GRI level A, and with significant adoption in Brazil by checking the self-declared levels, which validates the model of sustainability report of the Global Reporting Initiative. It is concluded that the evolution of sustainability reporting in GRI´s BM&FBovespa ISE consolidates itself as the model most used by 30 companies from a total of 45 in 2010, thus confirming the legitimacy of this methodologically.