标题：INFORMATIONAL QUALITY SUSTAINABILITY REPORTING OF AWARD-WINNING COM- PANIES FOR ITS PRACTICES OF ENVIRONMENTAL RESPONSIBILITY: AN ANALYSIS BASED ON INDICATORS OF THE ONU
其他标题：INFORMATIONAL QUALITY SUSTAINABILITY REPORTING OF AWARD-WINNING COM- PANIES FOR ITS PRACTICES OF ENVIRONMENTAL RESPONSIBILITY: AN ANALYSIS BASED ON INDICATORS OF THE ONU
摘要：Dada a importância do Relatório de Sustentabilidade como instrumento de gestão e de divulgação dos investimentos e das ações praticadas pelas empresas na área socioambiental, o presente estudo tem como objetivo analisar a qualidade informacional dos Relatórios de Sustentabilidade (RS) do período de 2007 a 2009, divulgados pelas empresas premiadas por suas práticas de responsabilidade socioambiental, com base nos indicadores de responsabilidade social corporativa da ONU. Trata-se de um estudo descritivo, de natureza quali-quantitativa, reunindo uma amostra de 25 empresas premiadas no Guia Exame de Sustentabilidade de 2009 ou vencedoras do Prêmio ECO da AMCHAM e do Valor Econômico, nos anos de 2007, 2008 e 2009. A qualidade informacional dos RS foi investigada por meio da técnica da Análise de conteúdo e mensurada a partir dos indicadores da ONU. Para a avaliação estatística foi utilizada a Análise de cluster. Os resultados demonstram que as categorias do Guia da ONU que apresentaram os maiores níveis de evidenciação no período analisado são Tecnologia e desenvolvimento de recursos humanos, Saúde e segurança e Contribuições ao governo e à sociedade, em detrimento das informações relativas à Corrupção, que apresentam a menor incidência de evidenciação, possivelmente por expressarem externalidades negativas das empresas. Na análise de clusters, constatou-se que a maioria das empresas classificou-se no cluster 2 (evidenciação moderada), representando 76% das empresas analisadas. Já cinco empresas, o equivalente a 20%, classificaram-se no cluster 1 (evidenciação baixa) e apenas uma no cluster 3 (evidenciação elevada), o que demonstra que mesmo empresas consideradas como benchmark por suas práticas de responsabilidade social ainda têm um longo caminho a trilhar no sentido da transparência e qualidade da divulgação de suas práticas socioambientais.↓Given the importance of the Sustainability Report as an instrument of management and disclosure of investments and actions taken by companies in the socio-environmental area, this study aims to analyze the information quality of Sustainability Reporting (SR) for the period 2007 to 2009, published by companies recognized for their practice of environmental responsibility, based on the indicators of corporate social responsibility of the UN. This is a descriptive study, qualitative and quantitative in nature, bringing a sample of 25 companies awarded in Guia Exame 2009 Sustainability Award or the winners of ECO prize from AMCHAM and the journal Valor Econômico (2007, 2008 and 2009. The information quality of RS was investigated by the technique of content analysis and measured as indicators of the UN. For statistical evaluation we used the cluster analysis. The results show that the categories of the UN’s Guide that had the highest levels of disclosure in the period studied are Technology and Human Resources Development, Health and Safety and Contributions to Government and Society at the expense of Information on corruption, which represent the lower incidence of disclosure, possibly because they express negative externalities of business. In cluster analysis, we found that most companies ranked in cluster 2 (moderate disclosure), representing 76% of firms. Already five companies, equivalent to 20%, were classified in cluster 1 (low disclosure) and only one in cluster 3 (high disclosure), which shows that even companies regarded as a benchmark for its socially responsible practices have a long way to go towards transparency and quality of disclosure of their social and environmental practices.
其他摘要：Given the importance of the Sustainability Report as an instrument of management and disclosure of investments and actions taken by companies in the socio-environmental area, this study aims to analyze the information quality of Sustainability Reporting (SR) for the period 2007 to 2009, published by companies recognized for their practice of environmental responsibility, based on the indicators of corporate social responsibility of the UN. This is a descriptive study, qualitative and quantitative in nature, bringing a sample of 25 companies awarded in Guia Exame 2009 Sustainability Award or the winners of ECO prize from AMCHAM and the journal Valor Econômico (2007, 2008 and 2009. The information quality of RS was investigated by the technique of content analysis and measured as indicators of the UN. For statistical evaluation we used the cluster analysis. The results show that the categories of the UN’s Guide that had the highest levels of disclosure in the period studied are Technology and Human Resources Development, Health and Safety and Contributions to Government and Society at the expense of Information on corruption, which represent the lower incidence of disclosure, possibly because they express negative externalities of business. In cluster analysis, we found that most companies ranked in cluster 2 (moderate disclosure), representing 76% of firms. Already five companies, equivalent to 20%, were classified in cluster 1 (low disclosure) and only one in cluster 3 (high disclosure), which shows that even companies regarded as a benchmark for its socially responsible practices have a long way to go towards transparency and quality of disclosure of their social and environmental practices.
关键词：Administração; Responsabilidade socioambiental;Evidenciação. Relatório de Sustentabilidade (RS). Indicadores de Responsabilidade Social Corporativa.;Disclosure; Sustainability Reporting (SR); Indicators of Corporate Social Responsibility
其他关键词：Disclosure; Sustainability Reporting (SR); Indicators of Corporate Social Responsibility
