Sustentabilidade Empresarial: uma comparação entre diferentes Sistemas de Mensuração do Desenvolvimento Sustentável

Abstract

The measurement of corporate sustainability is a complex and critical issue for the operationalization of sustainable development into the daily routine of organizations. Therefore, many systems were developed after the warning presented by the Global “Agenda 21”. Despite the existence of these various systems, some gaps still hinder the inclusion of sustainability into the operational agenda of organizations. Among them the lack of congruence in relation to its content submitted by different systems. Therefore, the aim of this study was to develop a comparative analysis in the environmental dimension between different corporate sustainable development measurement systems. For this, was compared five major systems of corporate sustainability measurement: Global Reporting Initiative (GRI), the Dow Jones Sustainability Index (DJSI), Ethos Indicators of Corporate Social Responsibility, Corporate Sustainability Index from BM&F-Bovespa (ISE) and ISO 26.000. This study shows different depths in the management of corporate sustainability and presents priority themes such as Water, Energy, Waste, GHG and Biodiversity.