SOCIAL AND ENVIRONMENTAL COSTS AND GRI: AN ANALYSIS OF THE COMPANIES OF THE CORPORATE SUSTAINABILITY INDEX (ISE)

Abstract

The search for policies and efficient economic and social methodologies is part of the new reality of the companies, which have increasingly sought to suit its production reality to social and environmental standards. The objective of the research is to analyze the disclosure of environmental and social costs through the sustainability reports of the ISE companies, in the light of the GRI guidelines. This is a descriptive, deductive method, documentary and qualitative research, which uses the content analysis as the data analysis method. The results show that most companies studied only describe the risks of their activities, without informing the costs to mitigate them. It was also found that energy reduction, water reuse and emissions of greenhouse gases reduction are improvements in the environmental performance quality because of investments that provide cost reduction, promoting the eco-efficiency. The indicators LA2, LA6 and LA9 showed that most companies invest in their employees’ welfare, as well as control accidents involving them. Some companies also said that did not have mechanisms to measure the impacts on the community.

Keywords: Environmental and social costs. GRI. Sustainability report.