A Look at the Social and Environmental Sustainability Dimensions: An Analysis of Business Actions Reported in the GRI
DOI:
https://doi.org/10.20401/rasi.10.1.836Keywords:
Sustainability, Social Dimension, Environmental Dimension, Organizational StrategyAbstract
The present study specifically observes the social and environmental dimensions of sustainability and seeks to weave a descriptive and comparative analysis between these two dimensions. To this end, a content analysis was carried out followed by a scaling analysis based on GRI reports from 149 companies. The results indicated that environmental actions are reported with greater expressiveness by companies in the energy sector and the most reported actions concern emissions actions. In relation to social actions, the most reported were labor practices and decent work. It was also noted that the disclosure of shares in the aviation, mining, construction and public agency sectors differ considerably from the disclosure standards of other sectors. This evidence leads to some opportunities for future research to be carried out by comparing these two dimensions. As a contribution, the research offers an analysis of the environmental and social actions of companies, disaggregated from the economic dimension, the possibility of using research in the strategic practice of organizations and also encouraging the expansion of organizational actions that benefit society as a whole.
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