Business Ethics

Abstract

The concept of sustainability has had an increasing projection in society. The organizations have sought to integrate Socially Responsible Behaviors and attitudes and report the impact. They have at the internal and external levels, on the economic, environmental and social aspects. Organizations, given the expectations of stakeholders, define management strategies based on sustainability, and sustainability reporting contribute to increased which are annually published concurrently with the annual reports and annual accounts (Wilhelm 2002). In this sense, the goal is to highlight the role of sustainability for society as a whole and the long-term vision, identify several contributors, notably, the U.S. and GRI, and to identify the reporting practice adopted by the sample of companies over a period of eight years. Faced with this new global social concern, it was tried to gauge to what extent the set of Brazilian and Spanish, which constitute the sample, or not listed on the stock market, in the industries of energy, energy utilities and finances in the period from 2000 to 2008, the proceed the sustainability report are to meet stakeholder needs. It is concluded that there is a growing dissemination of sustainability report in the companies of the sample, which is to be certified by a third party, regardless of whether they are listed or not and integrate or not the benchmarks of the stock market (Spence 2000).

Keywords: Sustainability, social responsibility, sustainability reporting

Abstractii

Introduction1

Discussion2

Reporting Sustainable2

Global Reporting Initiative (GRI) Report and Sustainable6

Empirical Work8

General Aspects of Results8

Cross-Study Analysis10

Conclusions13

References15

Business Ethics

Introduction

It has been increasing the frequency in which the term "Sustainability" is designed in language of organizations, regardless of their size, structure and purpose. The account of the development on the pillars economic, environmental and social termed, often account for sustainable, and has been increasing in the last decade (Wilhelm 2002) .

The organizations produce sustainability reports to give knowledge, its stakeholders, the actions and performance that have managed to achieve levels economic, environmental and social, but also, in a post-analysis, adopt strategies that best fit the overall development.

Accordingly, we set three objectives for this research: extol importance of the concept for the company, reviewing the main contributions on the subject and role of the players and, finally, identifies the practice adopted by reporting set companies, in time and space and different dimensions, projection and framing sector (Shaw 2010).

To achieve these desire data that have structured the study into two components, one essentially theoretical, which explains the importance of sustainability reporting business, in terms of content, timing, access and agents and other highly empirical, and develops a study of 115 companies, four countries, divided into three sectors of activity that produce sustainability reports according to the GRI guidelines over an extended period of eight years. We found that the Annual Reports submitted by Brazilian Company; Bug Agentes Biologicosbut and Abengoa Co. based in Spain that focus, mainly in aspects of economic and financial nature and not always value, suitably, aspects of environmental and social, which mean they are too reducing the company's impact on the environment (Shaw ...