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- W2311529497 abstract "The objective of this research was to analyze the level of transparency and reliability of information on GHG emissions from domestic companies that declare at level A +GRI. And the specific objectives were: a) to identify Brazilian companies reporting on the GRI model; b) verify the Brazilian companies that declare at level A +; c)investigate the transparency and reliability of the reports of Brazilian companies in the dissemination of information on GHG. The research was qualitative, exploratory,bibliographical and documentary, we worked with secondary data and the analysis was performed using the content analysis method. Analyses were performed using the sustainability reporting is a practical measurement, disclosure and accountabilityto internal and external stakeholders, seeking sustainable and organizationaldevelopment of enterprises. Reports from the perspective of the principles of the GRI guidelines should address sustainability issues that are relevant for the understanding of stakeholders, addressing a wide range of issues with regard toeconomic, social and environmental aspects (GRI, 2011). An organization to selfdeclare at a level of reporting, does based on its own assessment of the contents ofits report under the criteria of the GRI application levels. The indicators used in thereport are 83, concerning the status of the indicators cover the following items: economic, environmental and social. These performance indicators are qualitative orquantitative information that are comparable and to show changes over time, can be identified as Core and Additional. It was found that although there is a reportstandard methodology, and Disclosure ambiental: informacoes sobre gees das empresas brasileiras que declaram no nivel A+ DA GRI Rosany Correa, Henrique Cesar Melo Ribeiro, Maria Tereza Saraiva de Souza Revista de Administracao da UNIMEP – v.12, n.3, Setembro/Dezembro – 2014. Pagina 3 has legitimized the world with regard to GRIsustainability reports, it is not fully realized by the companies investigated, impactingat low environmental disclosure in the disclosure of this disclosure companies, that is, as most of them quotes which controls emissions, however, does not representthe quantitatively (measurable). It is evident also that the companies that have chosen to adopt a full report GHG Protocol model, which makes consistent reportingand provides an effective communication with its investors and stakeholdersregarding GHG emissions, contributing subsequent to the consolidation of image for environmental disclosure. The object of the study companies as the environmental aspect, and are characterized by transparency and completeness in GHG reladowere: Irani; Vale; Samarco, Natura; Usina Sao Manuel and Petrobras" @default.
- W2311529497 created "2016-06-24" @default.
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- W2311529497 date "2014-01-01" @default.
- W2311529497 modified "2023-09-26" @default.
- W2311529497 title "DISCLOSURE AMBIENTAL: INFORMAÇÕES SOBRE GEES DAS EMPRESAS BRASILEIRAS QUE DECLARAM NO NÍVEL A+ DA GRI ENVIRONMENTAL DISCLOSURE: GEES INFORMATION OF BRAZI LIAN COMPANIES THAT REPRESENT THE LEVEL OF A+ GRI" @default.
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