文章基本信息

标题：LIMITAÇÕES DOS RELATÓRIOS DE SUSTENTABILIDADE PARA ANÁLISES CUSTO-BENEFÍCIO DE AÇÕES SOCIAIS E AMBIENTAIS
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作者：Aneide Oliveira Araujo ; Maria da Conceição Pereira Ramos
期刊名称：Contextus
印刷版ISSN：1678-2089
电子版ISSN：2178-9258
出版年度：2015
卷号：13
期号：1
页码：132-155
语种：Portuguese
出版社：Universidade Federal do Ceará
摘要：This paper examines the contribution of sustainability reports to analyze the costs and benefits of sustainable enterprises’ actions. Therefore, there was a content analysis of Vale do Rio Doce S.A. and Portugal Telecom S.A. Sustainability Reports in 2011 and 2012, respectively. The study shows that both reports clearly demonstrate the commitment and involvement of these companies with social responsibility corporate, compliance with the instructions of the report by the Global Reporting Initiative (GRI), but do not offer subsidies to a cost-benefit analysis of environmentally and socially sustainable actions. Despite the development initiatives grounded in sustainability (economic, social and environmental), this fact draws attention to the efforts in developing business practices in education, communication and economic accounts, social and environmental toward the improvement of sustainability management instruments and effective implementation of corporate social responsibility. DOI: http://dx.doi.org/10.19094/585
关键词：Social. Environmental. Economic. Sustainability. Cost-benefit analysis;Sostenibilidad. Social. Ambiental. Económica. Análisis Costo-beneficio.;Sustentabilidade. Social. Ambiental. Econômica. Análise Custo-Benefício.