Study of gri sustainability reports of companies in the energy and sanitation sector

Abstract

Faced with constant pressure from society due to recurring climate changes around the world, companies need to demonstrate their impacts beyond the economic sphere, but also in the environmental and social spheres. Given this, this work aimed to analyze six indicators from the sustainability reports of new companies in the energy and sanitation sector, and compare them with the model suggested by the Global Reporting Initiative (GRI). The study was carried out in a descriptive way with a quantitative approach, in which a checklist with 28 items was the basis for the “score” of companies, when compared with the base model, with 0 being the minimum rating and 28 being the maximum possible score per company. The results found indicate that the company with the highest score was COPEL (28 points) and the lowest score was ENERGIAS BR (15 points), with the average of the 9 companies studied being 20.8 points. The items that received a positive score were in the Energy indicators: energy consumption within the organization; and in the Emissions indicator: direct emissions of greenhouse gases; indirect emissions of greenhouse gases from energy acquisition. The items that deserve the most attention from companies refer to Energy indicators in the item: reductions in energy requirements for products and services; and the Emissions indicator in the item: emissions of that destroy the ozone layer. Therefore, it is concluded that the sector can still improve the dissemination of the impacts of its activities on society.