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Exploring sustainability reporting – The case of Brazil

Wessman, Elinor LU (2019) FEKH69 20191
Department of Business Administration
Abstract
Purpose: The purpose of this thesis is to describe sustainability reporting practices in Brazilian
corporations listed on B3.
Methodology: The investigation for thesis was based on a content analysis. Sustainability
information was defined according to the GRI standards provided by the Global Reporting
Initiative and measured through the number of pages, words, tables, figures and diagrams.
Theoretical perspectives: This thesis uses previous academic and business related research for
its theoretical perspective.
Empirical foundation: 12 English annual reports issued by 12 native Brazilian corporations
during 2017 is the empirical foundation for this thesis.
Conclusion: The main results show that sustainability reporting practices... (More)
Purpose: The purpose of this thesis is to describe sustainability reporting practices in Brazilian
corporations listed on B3.
Methodology: The investigation for thesis was based on a content analysis. Sustainability
information was defined according to the GRI standards provided by the Global Reporting
Initiative and measured through the number of pages, words, tables, figures and diagrams.
Theoretical perspectives: This thesis uses previous academic and business related research for
its theoretical perspective.
Empirical foundation: 12 English annual reports issued by 12 native Brazilian corporations
during 2017 is the empirical foundation for this thesis.
Conclusion: The main results show that sustainability reporting practices by the utilities industry
seem to differ from those of the consumer non cyclical and financial industries, but that reporting
on environmental sustainability did not differ between these industries. Significant differences
based on sustainability index participation were also found. More research on corporations’
activities and socio-environmental contexts is needed to explain these results and more detailed
research is needed in order to understand sustainability reporting completely. (Less)
Please use this url to cite or link to this publication:
author
Wessman, Elinor LU
supervisor
organization
course
FEKH69 20191
year
type
M2 - Bachelor Degree
subject
keywords
sustainability reporting, Brazil, corporate sustainability index, Global Reporting Initiative, corporate social sustainability
language
English
id
8985955
date added to LUP
2020-06-22 09:16:48
date last changed
2020-06-22 09:16:48
@misc{8985955,
  abstract     = {{Purpose: The purpose of this thesis is to describe sustainability reporting practices in Brazilian
corporations listed on B3.
Methodology: The investigation for thesis was based on a content analysis. Sustainability
information was defined according to the GRI standards provided by the Global Reporting
Initiative and measured through the number of pages, words, tables, figures and diagrams.
Theoretical perspectives: This thesis uses previous academic and business related research for
its theoretical perspective.
Empirical foundation: 12 English annual reports issued by 12 native Brazilian corporations
during 2017 is the empirical foundation for this thesis.
Conclusion: The main results show that sustainability reporting practices by the utilities industry
seem to differ from those of the consumer non cyclical and financial industries, but that reporting
on environmental sustainability did not differ between these industries. Significant differences
based on sustainability index participation were also found. More research on corporations’
activities and socio-environmental contexts is needed to explain these results and more detailed
research is needed in order to understand sustainability reporting completely.}},
  author       = {{Wessman, Elinor}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Exploring sustainability reporting – The case of Brazil}},
  year         = {{2019}},
}