Desenvolvimento sustentável no Brasil e o caso da organização holding Eletrobras SA. São os relatórios de sustentabilidade (GRI) capazes de comunicar o desempenho sustentável das organizações?
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2016-06-07
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No mundo, o setor hidroelétrico encontra diversos desafios que levam a procurar o equilíbrio entre as dimensões sociais, económicas e ambientais, reconhecidas como tríade da sustentabilidade. Perante tal conjuntura, este estudo procura compreender toda a problemática do que é e como se avalia o desenvolvimento sustentável a partir de uma organização representativa que é a holding Eletrobras, de um setor paradigmático, para entender as contradições e os limites da sustentabilidade. Para tal foi analisado o seu desempenho de sustentabilidade com base nos respectivos relatos de sustentabilidade, elaborados com base no método de relato universal da Global Reporting Initiative (GRI). Esta opção foi feita também para procurar identificar as possíveis limitações existentes, seja da metodologia GRI, dos relatos das organizações e da performance efetiva do desempenho sustentável Triple Bottom Line (TBL) (económico, ambiental e social) das organizações. Neste estudo foi aplicada uma análise sistemática e aprofundada do conteúdo e da forma de relato do desempenho económico, ambiental e social das organizações Holding Eletrobras, do Brasil, e da Hydro-Québec, do Canadá, a partir dos seus relatórios de sustentabilidade elaborados com base nas diretrizes GRI, nomeadamente princípios de relato e indicadores de desempenho com base no método (TBL) Económico-AmbientalSocial, cujos indicadores podem ser utilizados no âmbito interno e externamente para auxiliar em comparações intra e inter-organizacionais. O setor hidroelétrico terá que revelar uma resolução para tais desafios que envolve diversos stakeholders, procurar considerar os seus interesses, ser capaz de avaliar o seu desempenho, embora apresenta uma melhoria contínua ao longo dos anos e uma perspetiva positiva para que, no futuro, se aplique de forma adequada as diretrizes GRI. Apesar de gerar grande impacto no processo de implementação de suas atividades este setor proporciona a independência energética do país, através do grande potencial dos recursos hídricos; é uma energia renovável e não tão poluente, oferece uma melhor qualidade de vida para a sociedade, em suma, ajuda a promover a sustentabilidade económica, social e ambiental do Brasil. A principal e contribuição original da tese é mostrar através de uma análise qualitativa detalhada as limitações da metodologia GRI para se poder avaliar o desempenho sustentável de uma organização ao longo do tempo (comparabilidade intertemporal), e sobretudo, para comparar organizações num dado ponto do tempo (comparabilidade inter-organizacional). Soma-se ainda a proposta de um instrumento de política fiscal desenhado com base na análise efetuada ao comportamento das empresas, para promover o desenvolvimento sustentável empresarial numa perspetiva de médiolongo prazo.
In the world, the hydroelectric sector has many challenges that lead to seek a balance between social, economic and environmental dimensions, recognized as the triad of sustainability. Faced with this situation, this study seeks to understand compreensivily what is and how to evaluate sustainable development from a the study of a representative organization that is Eletrobras holding, a paradigmatic sector, to understand the contradictions and limits of corporative sustainability. The corporative sustainability performance of this company was analysed through its sustainability reports elaborated according to the Global Reporting Initiative (GRI) directives. This option allowed as well to explore and to identify the limitations of the universal reporting method of the Global Reporting Initiative (GRI), problems with the companies reporting and the effective performance of sustainable performance Triple Bottom Line (TBL) (economic, environmental and social) organizations. This study applied a systematic and thorough analysis of the content and the structure of way the analysed companies, Holding Eletrobras organizations, Brazil, and Hydro-Quebec, Canada, reported on economic, environmental and social performance, based on their sustainability reports, elaborated according to the GRI guidelines, including the principles of reporting and performance indicators based on the method (TBL) Economic-Environmental-Social. These indicators can be used internally and externally to assist in comparisons intra and interorganizational. The hydroelectric sector will have to reveal ability to solve such challenges involving various stakeholders, to consider their interests, be able to evaluate its performance, although it shows a continuous improvement over the years and a positive outlook for the future, when the GRI guidelines are properly applied.While generating major impact on the process of implementing its activities this sector provides the energy independence of big countries, such as the Brasil, through the great potential of water resources; is a renewable and clean energy, offers a better quality of life for society, in short, it helps to promote economic, social and environmental dimensions of Brazil. The main and original thesis contribution is to show through a detailed qualitative analysis of the limitations of the GRI methodology in order to assess the sustainability performance of an organization over time (intertemporal comparability), and above all, to compare organizations at a given point time (inter-organizational comparability). In addition to that the thesis develops a fiscal policy instrument to to promote the corporative sustainable development in the long term.
In the world, the hydroelectric sector has many challenges that lead to seek a balance between social, economic and environmental dimensions, recognized as the triad of sustainability. Faced with this situation, this study seeks to understand compreensivily what is and how to evaluate sustainable development from a the study of a representative organization that is Eletrobras holding, a paradigmatic sector, to understand the contradictions and limits of corporative sustainability. The corporative sustainability performance of this company was analysed through its sustainability reports elaborated according to the Global Reporting Initiative (GRI) directives. This option allowed as well to explore and to identify the limitations of the universal reporting method of the Global Reporting Initiative (GRI), problems with the companies reporting and the effective performance of sustainable performance Triple Bottom Line (TBL) (economic, environmental and social) organizations. This study applied a systematic and thorough analysis of the content and the structure of way the analysed companies, Holding Eletrobras organizations, Brazil, and Hydro-Quebec, Canada, reported on economic, environmental and social performance, based on their sustainability reports, elaborated according to the GRI guidelines, including the principles of reporting and performance indicators based on the method (TBL) Economic-Environmental-Social. These indicators can be used internally and externally to assist in comparisons intra and interorganizational. The hydroelectric sector will have to reveal ability to solve such challenges involving various stakeholders, to consider their interests, be able to evaluate its performance, although it shows a continuous improvement over the years and a positive outlook for the future, when the GRI guidelines are properly applied.While generating major impact on the process of implementing its activities this sector provides the energy independence of big countries, such as the Brasil, through the great potential of water resources; is a renewable and clean energy, offers a better quality of life for society, in short, it helps to promote economic, social and environmental dimensions of Brazil. The main and original thesis contribution is to show through a detailed qualitative analysis of the limitations of the GRI methodology in order to assess the sustainability performance of an organization over time (intertemporal comparability), and above all, to compare organizations at a given point time (inter-organizational comparability). In addition to that the thesis develops a fiscal policy instrument to to promote the corporative sustainable development in the long term.
Descrição
Tese apresentada à Universidade de Trás-os-Montes e Alto Douro, como requisito para a obtenção do grau de Doutor em Gestão / 3º Ciclo de Estudos
Palavras-chave
Desenvolvimento Sustentável , Brasil