Relatório de Sustentabilidade: Evolução e Estado da Arte

O relatório de sustentabilidade está a ganhar cada vez mais destaque, 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 principalmente 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

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

Isabel Maria holds a bachelor’s degree from the University of Trás-os-Montes e Alto Douro, in the course of Engineering and Industrial Management. She is currently taking a master’s degree in Total Quality Management at the EEscola Superior de Tecnologia e Gestão de Águeda.

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