Relatórios de Sustentabilidade: Da Conformidade Legal à criação de Valor Sustentável

O relatório de sustentabilidade tem assumido uma relevância crescente, evoluindo de uma simples vantagem competitiva para uma obrigação legal, especialmente na União Europeia (UE). Esta pesquisa pretende contribuir para uma compreensão mais profunda da relação entre a evolução legislativa e a prática do relato de sustentabilidade. Para tal, utilizou-se predominantemente a base de dados Scopus e palavras-chave como “Sustentabilidade”, ” Diretiva de Relato de Sustentabilidade Corporativa – Diretiva CSRD”, “Normas Europeias de Relato da Sustentabilidade – normas ESRS”, “normas do Global Reporting Initiative – GRI” e “relatório de sustentabilidade”, na seleção dos documentos a analisar. Um dos principais resultados deste estudo, destaca o papel da UE, através da Diretiva CSRD e das normas ESRS, que procura aprimorar a integridade, comparabilidade e fiabilidade dos relatórios de sustentabilidade das organizações na região. Fora da UE, as normas GRI, precursoras das ESRS, continuam a ser relevantes. A Diretiva CSRD estabeleceu um cronograma para o cumprimento obrigatório por parte das organizações, considerando os seus respetivos âmbitos de aplicação. Ficou patente que os relatórios de sustentabilidade passaram por uma transformação substancial, tanto em termos de qualidade quanto de abrangência, refletindo um compromisso crescente das empresas com a transparência e a responsabilidade ambiental e social.

Isabel Maria graduated from the University of Trás-os-Montes and Alto Douro, studying Industrial Engineering and Management. He recently completed his master’s degree in Total Quality Management at the Escola Superior de Tecnologia e Gestão de Águeda.

Adelina Baptista has a PhD in Textile Engineering from the University of Minho, She is an Assistant Professor at Águeda School of Technology and Management (ESTGA), University of Aveiro, and presently, she is coordinator of Quality Management Degree. In the present, she is a researcher at GOVCOPP – Research Unit in Governance, Competitiveness and Public Policies.

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Albuquerque De Melo, L. S., & Nóbrega Barbosa, M. D. F. (2023). Análise dos ODS divulgados nos relatórios de sustentabilidade das empresas com alto potencial poluidor, integrantes do setor de Petróleo, Gás e Biocombustível da B3. REUNIR Revista de Administração Contabilidade e Sustentabilidade, 13(1), 77–94. https://doi.org/10.18696/reunir.v13i1.1556

Baumüller, J., & Grbenic, S. O. (2021). MOVING FROM NON-FINANCIAL TO SUSTAINABILITY REPORTING: ANALYZING THE EU COMMISSION’S PROPOSAL FOR A CORPORATE SUSTAINABILITY REPORTING DIRECTIVE (CSRD). Facta Universitatis, Series: Economics and Organization, (1), 369. https://doi.org/10.22190/FUEO210817026B

Belinky, A. (2023). Partes interessadas ou partes interessantes? GV-EXECUTIVO, 22(4). https://doi.org/10.12660/gvexec.v22n4.2023.90126

Falkenberg, C., Schneeberger, C., & Pöchtrager, S. (2023). Is Sustainability Reporting Promoting a Circular Economy? Analysis of Companies’ Sustainability Reports in the Agri-Food Sector in the Scope of Corporate Sustainability Reporting Directive and EU Taxonomy Regulation. Sustainability, 15(9), 7498. https://doi.org/10.3390/su15097498

Folqué, M., Escrig-Olmedo, E., & Corzo Santamaría, M. T. (2023). Contribution of sustainable investment to sustainable development within the framework of the SDGS: The role of the asset management industry. Sustainability Accounting, Management and Policy Journal, 14(5), 1075–1100. https://doi.org/10.1108/SAMPJ-01-2022-0044

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Ortiz-Martínez, E., & Marín-Hernández, S. (2023). Sustainability Information in European Small- and Medium-Sized Enterprises. Journal of the Knowledge Economy. https://doi.org/10.1007/s13132-023-01386-7

Papa, M., Carrassi, M., Muserra, A. L., & Wieczorek-Kosmala, M. (2022). The impact of the EU nonfinancial information directive on environmental disclosure: Evidence from Italian environmentally sensitive industries. Meditari Accountancy Research, 30(7), 87–120. https://doi.org/10.1108/MEDAR-03-2021-1247

Pelikánová, R. M., & Rubáček, F. (2022). Taxonomy for Transparency in Non-Financial Statements – Clear Duty With Unclear Sanction. DANUBE, 13(3), 173–195. https://doi.org/10.2478/danb-2022-0011

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Diretiva CSRD; Normas ESRS; Normas GRI; Relatório de Sustentabilidade