Análise de aderência do relatório ESG da empresa Amaggi ao padrão referencial GRI

Abstract

This study analyzes the adherence of AMAGGI's ESG (Environmental, Social, and Governance) reports to the Global Reporting Initiative (GRI) standards for the years 2021, 2022, and 2023, contextualizing theoretical concepts such as corporate sustainability, ESG principles, and the evolution of sustainability reporting, while also discussing the impacts of international standards IFRS S1 and S2. The main objective is to evaluate the level of compliance of AMAGGI’s reports with GRI guidelines, with specific aims to: (1) contextualize ESG principles and their relationship with corporate sustainability; (2) calculate annual adherence levels; and (3) analyze the company’s performance evolution. The qualitative and descriptive methodology employs a case study approach, combining document analysis of AMAGGI’s ESG reports and GRI standards, using the Thomson Reuters ESG framework to classify compliance into categories (nonexistent, weak, moderate, strong). Results reveal fluctuations in adherence: 67.70% in 2021, a decline to 58.67% in 2022, and recovery to 67.57% in 2023. The environmental dimension showed variability: 54.64% in 2021, 44.78% in 2022, 58.93% in 2023, while governance improved consistently from 60.80% to 73.01%. The social dimension initially declined from 87.66% to 65.97%, partially recovering to 70.79% in 2023. The discussion emphasizes the influence of IFRS S1 and S2, which demand greater quantitative precision and integration of ESG data into financial statements, highlighting future challenges for ESG reporting, such as external auditing and detailed process documentation. The study concludes that AMAGGI maintains an intermediate maturity stage in GRI adherence, with gaps in environmental and social transparency, underscoring the need for regulations to mitigate greenwashing. This research contributes to methodological discussions on sustainability reporting evaluation, demonstrating the convergence of global standards and the necessity for continuous adaptation to stakeholder expectations and international norms.