Análise do grau de aderência da empresa Lojas Renner S.A. às diretrizes dos relatórios de sustentabilidade modelo GRI G4

Abstract

Sustainability reports are the way to report organizations' engagement with social and environmental causes. In this sense, the Global Reporting Initiative has emerged to develop and standardize a sustainability reporting model. In this context, the main objective of this study was to analyze the degree of adherence of social and environmental information evidenced by the company Renner Stores SA to the international standard GRI G4 in the period from 2014 to 2016. The research was quantitative and descriptive with the data that was obtained from a documentary analysis of sustainability reports published by the company studied to compare with the guidelines established by GRI G4. The Microsoft Excel program was used for managing data in which the specific standard indicators of the GRI G4 model were tabulated and later the material aspects and their respective indicators presented by the company analyzed in the economic, environmental and social categories as well astheir total sum to carry out classification of indicators according to the model proposed by Dias (2006). After classifying the indicators, the Full Adherence Degree to Essential Indicators (GAPIE) was calculated. The information omitted in the partial classification of the company's sustainability reports was identified and the Degree of Effective Evidence (GEE) per study period was subsequently calculated. Finally, the evolution of the level of adherence of socio-environmental indicators to the GRI G4 standard report was analyzed. The results showed that the company has regressed its GAPIE and its GEE over the researched years, and that its way of reporting its material aspects has evolved during the last year studied.