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2014, vol. 42, br. 1, str. 127-147
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Analiza inicijativa izveštavanja o održivosti u elektroprivredi Brazila
Analysis of the sustainability reporting initiatives of electric utilities in Brazil
aUniversity of Campinas, Department of Energy, Campinas, Brazil + International Energy Initiative, Campinas, Brazil bUniversity of Campinas, School of Applied Sciences, Campinas, Brazil
e-adresa: mariana@iei-la.org
Sažetak
U nastojanju da skrenu pažnju na sve veću zabrinutost povodom socijalnog i ekološkog uticaja organizacionih aktivnosti, određene kompanije su počele da objavljuju izveštaje o održivosti. Prateći svetski trend, velika većina kompanija iz brazilskog sektora za snabdevanje električnom energijom koristi okvir za Globalnu inicijativu izveštavanja (GRI) kao model za izveštavanje o održivosti. U skladu sa zakonom, brazilska Državna agencija za električnu energiju (ANEEL) zahteva drugačiji model Izveštavanja o korporativno društvenoj odgovornosti. U tom kontekstu, cilj ovog rada je bio da se proceni kako kompanije brazilske elektroprivrede koriste GRI smernice i uticaj zakonskih propisa na sadržaj ovog izveštaja. U tu svrhu je sprovedeno komparativno istraživanje izveštaja o održivosti iz 12 elektroprivrednih kompanija. Analizirani i poređeni su pokazatelji iz izveštaja iz 2010.godine kako bi se proverilo da li postoji obrazac po kom distributeri koriste smernice i svoje pokazatelje. Prvi rezultati pokazuju da usvojeni koncept održivosti, usklađenost sa GRI principima, izbor pokazatelja i kvalitet objavljenih informacija variraju u različitim kompanijama. Pojašnjen je i uticaj ANEEL-a na sadržaj GRI izveštaja. Uopšteno govoreći može se zaključiti da brazilske elektroprivredne kompanije nisu na dobar način koristile GRI model što ukazuje na činjenicu da se izveštavanje o održivosti u ovom sektoru mora unaprediti, posebno u pogledu transparentnosti i kvaliteta izveštaja.
Abstract
In an effort to attend to the growing concern about the social and environmental impact of organizational activities, several companies have begun to publish corporate sustainability reports. Brazilian power sector, following a worldwide trend, has the great majority of its companies using the Global Reporting Initiative (GRI) framework as a model for sustainability reporting. A different model of Corporate Social Report is also required, by law, by the Brazilian National Agency of Electric Energy (ANEEL). In this context, the objective of this paper was to assess how Brazilian electricity utilities are using GRI guidelines and the effect of legislation on the content of this report. For this, an exploratory and comparative study was carried out on the sustainability reports of 12 electric utilities. The indicators used and the content of the 2010 reports were analyzed and compared, in order to verify the presence of a pattern in which the distributors use the guidelines and its indicators. The first findings show that the adopted sustainability concept, the adequacy to the GRI principles, the choice of indicators and the quality of the information reported are quite variable among different companies. The influence of ANEEL on the content of GRI report became quite clear. It is possible to conclude that GRI model is not, in a general way, well used by Brazilian electricity companies, showing there is much to be done to advance sustainability reporting in this sector, especially in relation to transparency and quality of the reports.
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