Análise dos ODS divulgados nos relatórios de sustentabilidade das empresas com alto potencial poluidor, integrantes do setor de Petróleo, Gás e Biocombustível da B3

Authors

DOI:

https://doi.org/10.18696/reunir.v13i1.1556

Keywords:

Objetivos de Desenvolvimento Sustentável, Desenvolvimento Sustentável, Relatório de Sustentabilidade

Abstract

This study aimed to identify and analyze the SDGs disclosed in the sustainability reports of companies with high polluting potential that are part of B3's Oil, Gas and Biofuel sector. The research adopted a qualitative approach, characterizing the study as exploratory, descriptive and documental. Taking the following companies as a sample: Cosan, Petrobrás, Enauta and Ultrapar. Data obtained through sustainability reports or integrated reporting of the organizations surveyed in the period from 2016 to 2021. As an instrument for data collection and analysis of results, the R software, textual data mining of the reports, and Atlas ti version were used. 23 for content analysis. The results of this study highlighted that the most publicized SDGs were 8, 9 and 12, that is, SDGs that are more connected and directed towards the core activities of companies. SDG 13 was also highlighted in the disclosure, in part, due to the urgency of combating climate change and the understanding that fossil fuels are significant sources of carbon emissions into the atmosphere also directs organizations to seek to act in line with the goals of SDG 13 When each report was analyzed in more depth, inconsistencies were identified between the discourse of adherence to the SDGs and the practical and operational definition of the SDGs with goals aligned with the 2030 Agenda

Downloads

Download data is not yet available.

Author Biographies

Lúcia Silva Albuquerque de Melo, Universidade Federal de Campina Grande - UFCG

Maria de Fátima Nóbrega Barbosa, Universidade Federal de Campina Grande

Professor of the Graduate Program in Natural Resources. Professor of the Graduate Program in Business Administration at the Federal University of Campina Grande. Professor of the Master in Public Administration in National Network (PROFIAP/UFCG/CCJS). Post-doctorate in Public Administration at the Federal University of Viçosa (UFV).

Published

2023-05-10

How to Cite

Albuquerque de Melo, L. S., & Nóbrega Barbosa, M. de F. . (2023). Análise dos ODS divulgados nos relatórios de sustentabilidade das empresas com alto potencial poluidor, integrantes do setor de Petróleo, Gás e Biocombustível da B3. REUNIR Revista De Administração Contabilidade E Sustentabilidade, 13(1), 77-94. https://doi.org/10.18696/reunir.v13i1.1556

Issue

Section

Artigos científicos