Comprometimento das Empresas Signatárias com os Princípios do Pacto Global

Authors

  • Claudia Dalla Porta Universidade Comunitária da Região de Chapecó- Unochapecó
  • Silvana Dalmutt kruger Unochapecó/UFSC
  • Sady Mazzioni Universidade Comunitária da Região de Chapecó- Unochapecó

DOI:

https://doi.org/10.18696/reunir.v13i1.1299

Keywords:

Sustainability; Global Pact; Agenda 2030.

Abstract

The study aims to analyze the commitment of the signatory companies to the principles of the United Nations Global Compact. Methodologically, the research is descriptive, carried out through document analysis and quantitative approach. The sample includes 692 companies that are signatories to the Global Compact that are categorized in the industry as Industrial Goods and Services, located in 15 different countries. Data collection was carried out on the Global Compact website, based on the information declared in the Progress Communications of each company. For the second stage of the study, the 17 Sustainable Development Goals (SDGs) were shown, the level of commitment of companies in each country, in relation to each SDG. The results show that SDGs 3, 4, 5, 8, 12 and 13, presented an average higher than 50%, showing themselves as the objectives with the greatest commitment on the part of the companies participating in the Global Compact. ODS 2 and ODS 14 have the lowest average participation of the sample companies, standing out negatively as those that need more attention, as well as for initiatives to be developed aiming to minimize the negative effects of the lack of support from organizations for with the Global Compact commitments. SDGs 1, 6, 7, 9, 10 and 11 also showed low adherence averages by companies (below 50%). In general, the results highlight the importance of the theme and the engagement of companies as actors for the objectives of Agenda 2030.

Downloads

Download data is not yet available.

Author Biography

Silvana Dalmutt kruger, Unochapecó/UFSC

Doutoranda em Contabilidade pela UFSC, Mestre em Contabilidade pela UFSC, Professora do Curso de Ciências Contábeis da Unochapecó.

Published

2023-05-10

How to Cite

Porta, C. D. ., kruger, S. D., & Mazzioni, S. (2023). Comprometimento das Empresas Signatárias com os Princípios do Pacto Global. REUNIR Revista De Administração Contabilidade E Sustentabilidade, 13(1), 56-76. https://doi.org/10.18696/reunir.v13i1.1299

Issue

Section

Artigos científicos