The Elaboration Process of the Sustainability Report: A case study

Purpose – The paper aims to use legitimacy theory to identify the main drivers that influence the elaboration and publication of sustainability reports of companies belonging to environmentally sensitive sectors. Design/methodology/approach – A case study was developed through structured interviews with the managers of sustainability departments or equivalent, all of them belonging to chemical and oil companies in Brazil and Spain. Findings – The results show that the companies surveyed in the study consider the sustainability report to be an instrument of accountability to their stakeholders. Transparency and legitimacy of their activities stand out among the main reasons that influence its publication. Originality/value – The interest in offering a significant contribution that inspires, promotes, and encourages Corporate Social Responsibility by companies is one of the motives for conducting studies in this area. Sectors with a high environmental impact call the attention to a multiplicity and variety of interest groups. For this reason, it is of interest to conduct studies aimed at these sectors

ANÁLISIS DE LOS MÉTODOS DE VALORACIÓN UTILIZADOS EN LA PRÁCTICA: UN ESTUDIO CON AUDITORES INDEPENDIENTES BRASILEÑOS

The principal objectives of this article were to investigate the methods used in determining the value of Brazilian companies, to identify the reasons that lead companies to ask for a valorization, to demonstrate the relationship between accounting and the valorization processes of companies and to identify companies that employ these processes. The sample group was made up of 300 independent auditors while the work used a sample of 34 companies. The instrument used for data collection was a questionnaire of closed questions, divided into five parts. This instrument was applied during the months of February, March and April 2006. In regard to the degree of utilization of valorization methods, the results ndicate great frequency of use of methods that are based on cash flow. The reason for the value determination and the situation that the company finds itself in are essential for determining the method and the use of combined methods. In terms of the most important items at the moment of valorization what stand out are the quality and quantity of accounting information that is available. The current work indicates that all those questioned used accounting in the valorization process. It can be stated that the accounting information most used are financial, commercial, labor and hiring contracts and the companies’ account books. Key words: Valorization of companies. Valorization methods. Independent auditors.El artículo ha tenido como principales objetivos investigar cuales son los métodos utilizados para valorar las empresas brasileñas, identificar los motivos que llevan a las empresas a solicitar una valoración, demostrar la relación entre la contabilidad y los procesos de valoración de empresas e identificar a empresas que realizan esos procesos. El universo de la investigación ha sido 300 auditores independientes y el trabajo ha contado con una muestra de 34 empresas. El instrumento utilizado para la colecta de datos ha sido el cuestionario dividido en 5 partes y con preguntas cerradas. El mismo ha sido aplicado en los meses de febrero, marzo y abril de 2006. Con respecto al grado de utilización de los métodos de valoración los resultados indican la gran frecuencia de utilización de los métodos basados en el flujo de caja. El motivo de la valoración y la situación que se encuentra la empresa es esencial para determinar el método y la utilización de métodos combinados. Los ítems más importantes en el momento de la valoración se destaca la cantidad y calidad de la información contable disponible, el motivo de la valoración y los intangibles. El trabajo indica que todos los encuestados utilizan de la contabilidad en los procesos de valoración. Constatase que las informaciones ajenas de la contabilidad más utilizadas son los contratos de financiación, comerciales, arrendamiento, laborares y los libros de actas de la sociedad. Palavras claves: Valoración de empresas. Métodos de Valoración. Auditores independientes.Os principais objetivos deste artigo foram pesquisar quais são os métodos utilizados para avaliar as empresas brasileiras, identificar os motivos que levam as empresas a solicitarem uma avaliação, demonstrar a relação entre a contabilidade e os processos de avaliação de empresas e identificar empresas que realizam esses processos. O universo da pesquisa foram 300 auditores independentes e o trabalho contou com uma amostra de 34 empresas. O instrumento utilizado na coleta de dados foi um questionário dividido em cinco partes e com perguntas de múltipla escolha. Foi aplicado nos meses de fevereiro, março e abril de 2006. Em relação ao grau de uso dos métodos de avaliação, os resultados indicam grande freqüência de uso dos métodos baseados no fluxo de caixa. O motivo da avaliação e a situação em que se encontra a empresa são essenciais para determinar o método e o uso de métodos combinados. Como itens mais importantes no momento da avaliação, destacam-se a quantidade e a qualidade da informação contábil disponível, o motivo da avaliação e os intangíveis. O trabalho indica que todos que responderam ao questionário se utilizam da Contabilidade nos processos de avaliação. Percebe-se que as informações não contábeis mais utilizadas são os contratos de financiamento, comerciais, arrendamento, laborais e os livros de atas da sociedade. Palavras-chave: Avaliação de empresas. Métodos de avaliação. Auditores independentes

Factores de divulgación de la información medioambiental en el sector petrolero mundial

La creciente demanda de información medioambiental por parte de los distintos stakeholders y el interés de las empresas en hacer visible su compromiso con el entorno han contribuido para el incremento de la información medioambiental publicada por las empresas, sea de manera voluntaria o de forma obligatoria; tanto en los informes anuales, como en otros informes. El objetivo de la tesis es investigar los factores que influyen en la elaboración y divulgación de información medioambiental y, para ello, se estructura en 4 capítulos. El trabajo tiene dos partes distintas, aunque complementarias. La primera parte dirigida exclusivamente a la industria petrolera a través de un análisis exploratorio de la información medioambiental emitida por las empresas investigadas en los informes de sostenibilidad e informes anuales. La segunda parte es un estudio de caso múltiple dirigida a cuatro empresas de los sectores petrolero, químico y energético

Análisis de las informaciones ambientales divulgadas por internet: un estudio comparativo de empresas del mercado bursátil brasileño, chileno y español

This article discusses the relation between the companies and the environment and the level of dissemination of environmental information. It also checks whether there is a trend towards harmonization of the information presented. The data for 2003 and 2004 were obtained in the sites of the companies and this research was carried out in April and May of 2005. All companies with the main indexes in the Brazilian, Chilean and Spanish stock exchange markets were selected. The intital universe consisted of 125 companies, and 37 of them were suppressed. Thus, the sample is made up of 88 companies: 33 from Brazil, 26 from Chile and 29 from Spain. The results show that there is no direct correlation between the existence of legal norms and the recognition of the need to disseminate information, since the Brazilian companies are in a better position than the Spanish companies, which have to comply with a specific norm. In Brazil and Chile there is not yet an effort to homogenize environmental information in terms of a recognition, valuation and dissemination of the data presented in the annual reports, but such an effort exists in Spain. Key words: social and environmental responsibility, environmental accounting, environmental management.El presente trabajo tiene como objetivo investigar la relación de las empresas con el medio ambiente, el grado de divulgación de las informaciones medioambientales, así como analizar si hay entre ellas alguna tendencia de armonización de la información presentada. Los datos fueron obtenidos en las páginas web de las empresas investigadas, respecto al año de 2003 y 2004, siendo realizado el estudio de campo en los meses de abril y mayo de 2005. Han sido seleccionadas todas las compañías de los principales índices de los mercados bursátiles brasileño, chileno y español. El universo inicial era de 125 empresas y de ellas fueron suprimidas 37. Así, la muestra posee 88 compañías, de las cuales 33 son empresas brasileñas, 26 chilenas y 29 españolas. Respecto a la divulgación, no encontramos una correlación directa la existencia de norma legal con el reconocimiento de la necesidad de divulgación de las informaciones, ya que las empresas brasileñas se encuentran en mejor posición que empresas las españolas que sí poseen normativa específica. El estudio destacó que en Brasil y Chile aun no existe un esfuerzo en homogenizar las informaciones medioambientales en términos de reconocimiento, valoración e información de los datos presentados en las cuentas anuales, como sí existe en España. Palabras clave: responsabilidad social y medioambiental, contabilidad medioambiental, gestión medioambiental

Catálogo Taxonômico da Fauna do Brasil: setting the baseline knowledge on the animal diversity in Brazil

The limited temporal completeness and taxonomic accuracy of species lists, made available in a traditional manner in scientific publications, has always represented a problem. These lists are invariably limited to a few taxonomic groups and do not represent up-to-date knowledge of all species and classifications. In this context, the Brazilian megadiverse fauna is no exception, and the Catálogo Taxonômico da Fauna do Brasil (CTFB) (http://fauna.jbrj.gov.br/), made public in 2015, represents a database on biodiversity anchored on a list of valid and expertly recognized scientific names of animals in Brazil. The CTFB is updated in near real time by a team of more than 800 specialists. By January 1, 2024, the CTFB compiled 133,691 nominal species, with 125,138 that were considered valid. Most of the valid species were arthropods (82.3%, with more than 102,000 species) and chordates (7.69%, with over 11,000 species). These taxa were followed by a cluster composed of Mollusca (3,567 species), Platyhelminthes (2,292 species), Annelida (1,833 species), and Nematoda (1,447 species). All remaining groups had less than 1,000 species reported in Brazil, with Cnidaria (831 species), Porifera (628 species), Rotifera (606 species), and Bryozoa (520 species) representing those with more than 500 species. Analysis of the CTFB database can facilitate and direct efforts towards the discovery of new species in Brazil, but it is also fundamental in providing the best available list of valid nominal species to users, including those in science, health, conservation efforts, and any initiative involving animals. The importance of the CTFB is evidenced by the elevated number of citations in the scientific literature in diverse areas of biology, law, anthropology, education, forensic science, and veterinary science, among others

GESTÃO BASEADA EM VALOR: UMA PESQUISA NO SETOR HOTELEIRO DO RIO GRANDE DO NORTE

This paper deals with value-based management, an approach involving the company management as a whole which leads managers to rethink management processes, from development of strategies to definition of performance indicators. This study concerns a field survey conducted with eight companies in the hotel sector in Rio Grande do Norte, where the utilization of value generation metrics is investigated. The study indicates that even though the traditional profit-based measures have several limitations, they still dominate managers’ preference. They are used as financial goals, long term indicators and parameters for profit distribution, in spite of existing value-based measures that are regarded as more complete and advanced. To conclude, it is verified that the concept of value management is not used in the enterprise environment investigated.El trabajo trata de la gestión basada en valor, que es un abordaje que supone la gestión de la empresa como un todo, llevando los gestores a repensar los procesos de gerencia, lo que va desde el desarrollo de estrategias hasta la definición de indicadores de desempeño. Este estudio abarca una investigación realizada en ocho empresas del sector hotelero del Rio Grande do Norte en donde se investiga la utilización de las medidas que visan a la generación de valor. El estudio demuestra que, aunque las medidas tradicionales que visan al lucro presenten innumerables limitaciones, son ellas que permanecen en la preferencia de los gestores, se utilizan como objetivos financieros, como indicadores de largo plazo y como parámetros para distribución de las ganancias, no obstante la existencia de medidas basadas en valor, consideradas bastante más completas y avanzadas. Por fin, se concluye que el concepto de la gestión de valor no está empleado en la realidad empresarial investigada.O trabalho trata da gestão baseada em valor, que é uma abordagem que envolve a gestão da empresa como um todo, levando os gestores a repensarem os processos de gerenciamento, o que vai desde o desenvolvimento de estratégias até a definição de indicadores de desempenho. Este estudo contempla uma pesquisa de campo junto a oito empresas do setor hoteleiro do Rio Grande do Norte onde se investiga a utilização das métricas voltadas à geração de valor. O estudo demonstra que embora as medidas tradicionais voltadas ao lucro apresentem inúmeras limitações são elas que continuam tendo a preferência dos gestores, sendo utilizadas como objetivos financeiros, como indicadores de longo prazo e como parâmetros para distribuição dos lucros, apesar da existência de medidas baseadas em valor, consideradas bem mais completas e avançadas. Por fim, conclui-se que o conceito da gestão de valor não é empregado dentro da realidade empresarial investigada

GESTIÓN BASADA EN VALOR: UNA INVESTIGACIÓN EN EL SECTOR HOTELERO DEL RIO GRANDE DO NORTE

O trabalho trata da gestão baseada em valor, que é uma abordagem que envolve a gestão da empresa como um todo, levando os gestores a repensarem os processos de gerenciamento, o que vai desde o desenvolvimento de estratégias até a definição de indicadores de desempenho. Este estudo contempla uma pesquisa de campo junto a oito empresas do setor hoteleiro do Rio Grande do Norte onde se investiga a utilização das métricas voltadas à geração de valor. O estudo demonstra que embora as medidas tradicionais voltadas ao lucro apresentem inúmeras limitações são elas que continuam tendo a preferência dos gestores, sendo utilizadas como objetivos financeiros, como indicadores de longo prazo e como parâmetros para distribuição dos lucros, apesar da existência de medidas baseadas em valor, consideradas bem mais completas e avançadas. Por fim, conclui-se que o conceito da gestão de valor não é empregado dentro da realidade empresarial investigada.This paper deals with value-based management, an approach involving the company management as a whole which leads managers to rethink management processes, from development of strategies to definition of performance indicators. This study concerns a field survey conducted with eight companies in the hotel sector in Rio Grande do Norte, where the utilization of value generation metrics is investigated. The study indicates that even though the traditional profit-based measures have several limitations, they still dominate managers’ preference. They are used as financial goals, long term indicators and parameters for profit distribution, in spite of existing value-based measures that are regarded as more complete and advanced. To conclude, it is verified that the concept of value management is not used in the enterprise environment investigated.El trabajo trata de la gestión basada en valor, que es un abordaje que supone la gestión de la empresa como un todo, llevando los gestores a repensar los procesos de gerencia, lo que va desde el desarrollo de estrategias hasta la definición de indicadores de desempeño. Este estudio abarca una investigación realizada en ocho empresas del sector hotelero del Rio Grande do Norte en donde se investiga la utilización de las medidas que visan a la generación de valor. El estudio demuestra que, aunque las medidas tradicionales que visan al lucro presenten innumerables limitaciones, son ellas que permanecen en la preferencia de los gestores, se utilizan como objetivos financieros, como indicadores de largo plazo y como parámetros para distribución de las ganancias, no obstante la existencia de medidas basadas en valor, consideradas bastante más completas y avanzadas. Por fin, se concluye que el concepto de la gestión de valor no está empleado en la realidad empresarial investigada

Port sustainability initiatives: a study of brazilian public ports

The paper aims to identify the environmental sustainability initiatives applied in Brazilian public ports. The survey was conducted with twenty port managers located along the Brazilian coast, and the results revealed that sustainability initiatives in Brazilian public ports are consistent with international practices. The study observed a trend in which ports integrate management indicators with sustainable development goals. Brazilian ports have demonstrated a commitment to publishing sustainability reports, although only eight ports currently use the GRI guidelines to prepare these reports. Therefore, there is room for improvement in aligning with international standards and improving external communication. Companies and stakeholders can compare sustainability reports more easily using a common international standard, facilitating benchmarking and identifying best practices. The enhancement of port resilience to the impacts of climate change requires continuous monitoring, and ports have access to various databases and tools for this purpose. According to the study, the most commonly used databases by the surveyed ports are meteorological/climatological and oceanographic/hydrological. Only 5% of all ports had green tariff incentives to reduce emissions in port regions. Furthermore, nearly 40% of all ports monitored CO2 emissions through emissions inventories, and only two ports employed solar energy. The paper outlines the main environmental sustainability initiatives in Brazilian public ports and provides insights for promoting more sustainable ports and cities

Información de sostenibilidad en gobiernos locales de Brasil

El objetivo del estudio es analizar la naturaleza y nivel de cumplimiento de divulgación de información sobre sostenibilidad en los sitios web de municipios brasileños. Asimismo, evaluar si el tamaño de los municipios tiene relación con los niveles de divulgación. El estudio se realizó de acuerdo con la teoría institucional y de legitimidad, analiza la influencia de la normativa emitida por organizaciones internacionales y locales en el nivel de divulgación de sostenibilidad. El estudio fue una investigación de campo exploratoria y de alcance descriptivo con la utilización de la técnica de análisis de contenido mediante índices de cumplimento de información en los sitios web de 26 municipios brasileños. Los resultados señalan que la divulgación presenta una mayor información de carácter general sobre sostenibilidad, pero limitada en la información económica y contable. El estudio también contribuye a confirmar una falta de influencia institucional que permita un cumplimiento de estándares internacionales en la divulgación de sostenibilidad. La estandarización en la información de sostenibilidad, a través de informes o de un conjunto de indicadores por entes reguladores, puede contribuir a uniformizar la divulgación para un mayor número de stakeholders. El estudio busca ayudar en la promoción del desarrollo sostenible en la administración pública en general. Asimismo, evaluar si los estándares de sostenibilidad propuestos bajo normativa internacional pueden ser útil en la divulgación de información por la administración pública

Innovations and smart technologies at Brazilian ports

Innovations can help ports become smarter and more effective and differentiate themselves from competitors. This study aims to explore the current state of innovations and smart technologies at Brazilian ports. The study sampled sixteen ports, representing 70% of port movements in Brazilian public ports in 2021. This is an exploratory and descriptive field study involving qualitative analysis. The results show that the surveyed ports are seeking strategies to innovate. Only one of the surveyed ports had a registered patent. Half of all ports had agreements with educational/research institutions, companies, or other ports for developing innovations. By contrast, no port engaged in technology transfer contracts with educational/research institutions, companies, or other ports. Few surveyed ports collaborated with HUBs, laboratories, or innovation centres. The three most widely used smart technologies at the surveyed ports were cloud computing, automated systems, and drone technologies. This study shows that Brazilian ports are undergoing a transformation process, but they find themselves in different stages of maturity regarding the appropriation and development of new technologies. New technologies are still incipient for some ports, while others have yet to adopt them. For example, only a few surveyed ports used smart technologies such as the Internet of Things, blockchain technology, or automated systems. Innovations and the inclusion of new technologies can generate benefits, but they require time and financial resources