Disclosure of Information to the Disclosure of Sustainability Information

Name: Naone Manuel Garcia
Type: MSc dissertation
Publication date: 14/07/2015

Namesort descending Role
Annor da Silva Junior Advisor *

Examining board:

Namesort descending Role
Annor da Silva Junior Advisor *
Gabriel Moreira Campos External Examiner *
Leticia Dias Fantinel Internal Examiner *

Summary: The disclosure of accounting information has already been studied for several years, mainly by strengthening and dissemination of standardized models such as the International Financial Reporting Standards (IFRS). This study aimed to analyze which are the characteristics from the sustainability reports of two companies. The main goal was to understand the disclosure features, analyzing these materials, the information made available, their actions, their assessment and monitoring practices and the use of one of the best guidelines programs known, the Global Reporting Initiative - GRI. It was observed that the sustainability reports, despite bringing important information about environmental, economic and social, yet fail to bring information to enable a more consistent evaluation of the actions of the organizations in these three fields. For example, comparative data and impact indicators that demonstrate the effectiveness of actions.

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