Relatórios de sustentabilidade como instrumentos de comunicação: uma análise da Honda e da Positivo Tecnologia S.A

Abstract

Given the relevance of sustainability in the current organizational context, communication plays a role in mitigating environmental, economic and social impacts. As a result, actions such as Sustainability Reports stand out as essential tools for an organization to comply with sustainable development. In this sense, the Global Reporting Initiative (GRI) emerged with the objective of establishing indicators to be followed as a standard by organizations in all sectors around the world. As large companies, located in the Manaus Industrial Complex, Honda and Positivo Tecnologia adhered to sustainability reports with the aim of making their efforts transparent to their stakeholders. This study focuses on the analysis of the sustainability reports of the two organizations, focusing on the application of the Global Reporting Initiative (GRI) indicators. Therefore, it was necessary to evaluate the effectiveness of communication and transparency of these organizations regarding their socio-environmental responsibility practices, through applied research and a qualitative approach, carrying out a case study on the sustainability reports of Honda companies. and Positive, considering relevant chapters such as strategic vision, corporate governance and environmental impacts. Given the results of the analysis of the main indicators used in the reports, considering the GRI guidelines, it was possible to identify opportunities for improvement, especially with regard to transparency and social indicators, such as gender equity and remuneration. In this way, it was possible to understand the organizations' practices, in addition to recommending actions to improve the effectiveness of the GRI indicators.