A transparência dos relatórios de sustentabilidade: um estudo de caso da Natura Cosméticos S.A sobre a prática de divulgação voluntária

Abstract

Sustainability reports play a crucial role as the main communication tool on environmental, social and economic issues with stakeholders, meeting the demands of a market that seeks to integrate the environment into business practices. The objective of this research was to analyze the level of transparency of sustainability reports as a method of corporate communication for stakeholders in the company Natura Cosméticos S/A. From a methodological point of view, the research is classified as exploratory qualitative, with a descriptive approach, and incorporates documentary analysis when examining the sustainability reports of Natura Cosméticos S/A, a Brazilian company recognized for its management focused on sustainability practices. Data collection was carried out in the company's annual reports from 2020 to 2023. The results of this research reveal that Natura Cosméticos S/A demonstrates a commitment to building a culture and values ​​​​oriented towards environmental responsibility, prioritizing, however, the dissemination of optimistic information over negative ones. The research contributes to scientific advancement in the area of ​​sustainable management and encourages interdisciplinary research aimed at creating value in organizations.