Aderência do relatório ESG ao padrão referencial

Abstract

The current world aims for sustainable measures and is increasingly leaving behind the idea that one cannot obtain financial results and build a more sustainable planet at the same time. The concept of corporate sustainability is very present nowadays, and it is in the meantime that the practices of ESG, "Environment, Social & Governance" emerge. This is a study with a qualitative approach, in which, besides the general objective of analyzing the adherence of the ESG report to the referential standard established by the GRI, it has specific objectives to analyze the quality, clarity, accuracy, integrity, and reliability of the information disclosed by the organization, using the principles of disclosure and transparency consolidated in the accounting for. To this end, the ESG report of the AMAGGI company was chosen as the object of study, referring to the 2021 fiscal year. Through a methodology in which a score was attributed according to the level of information presented by AMAGGI in its ESG report compared to the GRI standard and using the Thomson Reuters ESG method, a general level of adherence of the AMAGGI group's ESG report to the GRI standard of 67.70% was obtained, which, according to the classification used as to the maturity of information and communication, is at an intermediate level of satisfaction. The results of the research indicate that, despite the AMAGGI group report having an institutional propaganda bias, considering the absence of a legal instrument that obliges the publication of socio-environmental information, the company that was the object of the study presents a good level of adherence to the reporting of ESG practices. The contribution of this study consists in indicating a path for the development of a methodology to evaluate the quality of ESG reports, in which an objective criterion of comparability and determination of the level of adherence to the referential standard is built, and is justified by the fact that there is precisely no legal standard establishing the content, elements, and criteria for disclosure of ESG reports, which poses a risk to the quality and reliability of the information presented.