Proposition of a model to measure the maturity of sustainability reports published by Brazilian companies.

• Grant number: 23/07596-8
• Support Opportunities: Regular Research Grants
• Start date: February 01, 2024
• End date: January 31, 2026
• Field of knowledge: Engineering - Production Engineering
• Principal Investigator: Rosley Anholon
• Grantee: Rosley Anholon
• Host Institution: Faculdade de Engenharia Mecânica (FEM). Universidade Estadual de Campinas (UNICAMP). Campinas , SP, Brazil
• Associated researchers: Lucas Gabriel Zanon ; Tiago Fonseca Albuquerque Cavalcanti Sigahi

Abstract

Sustainability reports are characterised as important instruments through which society can know about the actions carried out by companies towards sustainable development; the greater the range of actions described, the greater the detail and quality of the information presented, more benefits will be generated for all stakeholders. Considering the mentioned context, this research aims to propose guidelines to enhance the quality of information disclosed by Brazilian companies in sustainability reports. The research is composed of a master's study dissertation and a PhD thesis study. The master's study dissertation aims to estimate the adoption level of criteria Accuracy, Balance, Clarity, Comparability, Reliability and Timeliness by Brazilian companies; later, with this and other information will be structured a SWOT matrix on the theme. The PhD thesis study, to reach the guidelines proposed on the central objective, will carry out the following intermediate stages: a) estimate the level of adoption by Brazilian companies regarding recommendations presented by GRI 102-15 related to impacts, risks and opportunities of corporate actions; b) understanding of how Brazilian companies meet the criteria of Stakeholder Inclusion, Context of Sustainability, Materiality and Completeness; c) understanding of how different aspects influence the quality and magnitude of the information presented in the mentioned reports; d) through the academic literature, identify forms to enhance the quality and magnitude of the information presented in the sustainability reports and, later, quantification their relative importance. It should be noted that the findings of the master's study dissertation (with the references), will also contribute to the proposal of guidelines for the PhD thesis study. In general, the results generated in this research may contribute to the studies of other researchers, improvement in the actions carried out by companies and even debates about new structures for the elaboration of sustainability reports (AU)