Suchergebnisse

This paper aims to present aspects related to corporate governance, organisational resilience and sustainable practices developed by Brazilian companies during the COVID-19 pandemic. The methodological strategy included documentary research to identify sustainability reports published by companies listed on the Ibovespa index, which were examined through the content analysis technique. The results allowed light to be shed on opportunities for improvement concerning sustainability and corporate governance. Regarding organisational resilience, risk management is central for the development of sustainability practices by organisations. The support to society related to the COVID-19 pandemic was evidenced mainly through the donation of financial resources, equipment and hospital supplies. Practices related to reducing energy consumption and minimising waste generation were those most associated with environmental aspects. The actions identified were mapped according to their relations with the SDGs. Managers can benefit from the information presented in this study to enhance organisational sustainability and resilience, while researchers can use it as a starting point for future studies.

AbstractThis paper aims to assess the extent to which Brazilian companies adhere to the accuracy, balance, clarity, comparability, reliability, and timeliness criteria recommended by the Global Reporting Initiative (GRI) standards. A survey was conducted with experts in sustainability reporting with extensive experience in the Brazilian corporate context. The analytic hierarchy process was employed to assign weights to the criteria, and a grey fixed weight clustering model was proposed to analyze the collected data. Clarity and accuracy received the highest weights, which is concerning given the quality observed in sustainability reports. A lower emphasis on timeliness in sustainability reporting reflects many companies' publishing practices, prompting more efficient reporting. The majority of respondents perceive the quality of information in sustainability reports from Brazilian companies as falling within the medium maturity range, suggesting significant room for enhancement. The originality of this study lies both in the methodological approach, which combines multicriteria decision techniques capable of incorporating uncertainty related to data on sustainability reports, as well as in the results that provide information for improving sustainability reporting practices. The findings provide a foundation for companies and policymakers to enhance sustainability reporting, particularly in developing nations, promoting transparency, accountability, and international standard compliance.

This paper presents an innovative experience involving students and professors from diverse backgrounds and regions that was designed to integrate corporate sustainability (CS) knowledge into undergraduate programs. An action research approach was adopted, with the course running over one semester. The course involved 146 students with diverse academic backgrounds from universities across Brazil along with eight professors from Brazil, Chile, and South Africa. The proposed approach provides actionable insights into the integration of sustainability concepts in the higher educational setting, thereby contributing to the development of a more environmentally and socially conscious generation of professionals. The learning outcomes are discussed in the light of the Sustainable Development Goal (SDG) Agenda, particularly SDG 7 (affordable and clean energy), SDG 9 (industry, innovation, and infrastructure), and SDG 13 (climate action). In addition, it is important to highlight that the dissemination of the course's key features can be useful for universities, professors, and researchers engaged in training future professionals capable of addressing real-world problems of innovation and sustainability. By employing an action research methodology and fostering collaboration among students and professors with diverse academic backgrounds and from different countries, including Brazil, Chile, and South Africa, this paper presents a multiregional and interdisciplinary perspective that sets it apart from conventional practices. The emphasis on providing actionable insights and its potential applicability for universities, professors, and researchers involved in training future professionals further underscore its distinctive contribution to education for sustainable development.