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Corporate sustainability: evaluation of the economic, social and environmental equilibrium of Brazilian companies

Grant number: 10/18007-3
Support type:Regular Research Grants
Duration: June 01, 2011 - November 30, 2013
Field of knowledge:Applied Social Sciences - Administration - Accounting
Principal researcher:Solange Garcia dos Reis
Grantee:Solange Garcia dos Reis
Home Institution: Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto (FEARP). Universidade de São Paulo (USP). Ribeirão Preto , SP, Brazil
Assoc. researchers:Fabiano Guasti Lima ; Maísa de Souza Ribeiro ; Rui Vicente Lucato Junior

Abstract

The challenges faced by the business ventures when pursuing corporate sustainability have been strengthening the development of information and tools for evaluating corporate actions related to the sustainable development. The goal of this research is to apply the Integrated Environmental Evaluation model, proposed by UNEP/UNESCO (1987), to verify the equilibrium level of the economic, social and environmental actions of the Brazilian companies. The model, originally developed for the evaluation of hydrographic basins, provides aid for the calculation of a sustainability index, which represents an equilibrium measure between socioeconomic and environmental actions. In our prior research, the model was adapted to calculate the sustainability index that could be used in the corporate context. The Composition Programming (CtP) methodology is used and was used the performance indicators proposed by the Global Reporting Initiative (GRI). Approximately 72 Brazilian organizations publish reports based on GRI's guidelines. In this research, will be analyzed the indicators of 72 Brazilian companies from their reports released and by interviews with a sample of 10 companies in order to understand their indicators and preference structure. As a result it is expected provide a theoretical and conceptual basis for the development of an instrument that may be used for managerial purposes, allowing simulations of impacts that managerial actions may cause in the integrated performance of the companies. (AU)

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