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Authors
Advisor(s)
Abstract(s)
Nos últimos tempos, a consciencialização por parte das entidades e dos stakeholders acerca dos impactos das empresas na sociedade e no meio ambiente tem vindo a ganhar relevância. No processo de tomada de decisão, a divulgação de informação é um fator imprescindível, ou seja, quanto mais transparentes forem as entidades melhores decisões são tomadas, na medida em que, essas mesmas decisões têm na sua génese informação útil, fiável, completa, atualizada, compreensível e comparável, permitindo avaliar com precisão os benefícios e os riscos que certa entidade tem subjacente. Essa informação pode ser de cariz financeira ou não financeira.
Uma forma de reportar a informação não financeira é mediante a elaboração de Relatórios de Sustentabilidade. Para tal, podem ser utilizados diversos sistemas que apoiam na divulgação de práticas de responsabilidade social e uma dessas formas é através da utilização das Normas Global Reporting Initiative (GRI) que permitem reportar os impactos económicos, ambientais e sociais aumentando, assim, a responsabilidade e a transparência por parte das entidades acerca da sua contribuição para o desenvolvimento sustentável.
O presente estudo teve como objetivo compreender como e porquê usar as Normas GRI como suporte na elaboração de Relatórios de Sustentabilidade na Comunidade Intermunicipal das Terras de Trás-os-Montes (CIM-TTM). O enquadramento teórico consistiu na análise do conceito de responsabilidade social, nas suas dimensões e evolução, nos relatórios de sustentabilidade, na verificação da responsabilidade social no Setor Público e, posteriormente, a nível mais concreto, na Administração Local. O estudo de caso na CIM-TTM mostrou-se adequado como método de investigação. A recolha de dados foi efetuada através de documentos e por observação direta e o tratamento da evidência foi feito através da análise de conteúdo. Este trabalho resultou numa proposta de um Relatório de Sustentabilidade para a CIM-TTM.
In recent times, the awareness of entities and stakeholders about the impacts of companies on society and the environment has been gaining relevance. In the decision making process, the disclosure of information is an essential factor, that is, the more transparent entities are, the better decisions are made, to the extent that these same decisions have in their genesis useful, reliable, complete, updated, understandable and comparable information, allowing to accurately assess the benefits and risks that a certain entity has underlying. This information may be financial or non-financial. One way of reporting non-financial information is through the preparation of Sustainability Reports. For this purpose, several systems that support the disclosure of social responsibility practices can be used, and one of these ways is through the use of the Global Reporting Initiative (GRI) Standards that allow reporting the economic, environmental and social impacts, thus increasing the responsibility and transparency of entities about their contribution to sustainable development. The present study aimed to understand how and why to use the GRI Standards to support the elaboration of Sustainability Reports in the Comunidade Intermunicipal das Terras de Trás-os-Montes (CIM-TTM). The theoretical framework consisted in the analysis of the concept of social responsibility, its dimensions and evolution, sustainability reporting, verification of social responsibility in the Public Sector and, subsequently, at a more concrete level, in Local Government. The case study in the CIM-TTM proved to be adequate as a research method. The data collection was carried out through documents and direct observation and the evidence treatment was done through content analysis. This work resulted in a proposal for a Sustainability Report for the CIM-TTM.
In recent times, the awareness of entities and stakeholders about the impacts of companies on society and the environment has been gaining relevance. In the decision making process, the disclosure of information is an essential factor, that is, the more transparent entities are, the better decisions are made, to the extent that these same decisions have in their genesis useful, reliable, complete, updated, understandable and comparable information, allowing to accurately assess the benefits and risks that a certain entity has underlying. This information may be financial or non-financial. One way of reporting non-financial information is through the preparation of Sustainability Reports. For this purpose, several systems that support the disclosure of social responsibility practices can be used, and one of these ways is through the use of the Global Reporting Initiative (GRI) Standards that allow reporting the economic, environmental and social impacts, thus increasing the responsibility and transparency of entities about their contribution to sustainable development. The present study aimed to understand how and why to use the GRI Standards to support the elaboration of Sustainability Reports in the Comunidade Intermunicipal das Terras de Trás-os-Montes (CIM-TTM). The theoretical framework consisted in the analysis of the concept of social responsibility, its dimensions and evolution, sustainability reporting, verification of social responsibility in the Public Sector and, subsequently, at a more concrete level, in Local Government. The case study in the CIM-TTM proved to be adequate as a research method. The data collection was carried out through documents and direct observation and the evidence treatment was done through content analysis. This work resulted in a proposal for a Sustainability Report for the CIM-TTM.
Description
Mestrado em IPB-ESTG e ASSOCIAÇÃO DE POLITÉCNICOS DO NORTE (APNOR): Instituto Politécnico do Cávado e do Ave e Instituto Politécnico de Viana do Castelo
Keywords
Normas GRI Relatórios de sustentabilidade Comunidade intermunicipal das terras de Trás-os-Montes Estudo de caso Administração local