ACTIONS ADOPTED BY B3 COMPANIES ALIGNED WITH THE 17 SUSTAINABLE DEVELOPMENT GOALS (ODS): AN ANALYSIS OF SUSTAINABILITY REPORTS

Authors

  • Barbara Siqueira Da silva Universidade Federal de Minas Gerais
  • Jamile Neme de Queiroz Universidade Federal de Minas Gerais
  • Ricardo Carvalho da Silva Universidade Federal de Minas Gerais
  • José Roberto de Souza Francisco Universidade Federal de Minas Gerais

DOI:

https://doi.org/10.51320/rmc.v22i2.1217

Keywords:

Sustainability reports, Sustainable development, ODS

Abstract

Concern with social, environmental and economic issues is a worldwide trend. Given this importance, as companies can publish sustainability reports to highlight their social and environmental actions. Therefore,
the objective of the research is to verify the sustainability reports, published in 2017 and 2018, as
actions taken by companies in Brazil, Bolsa, Balção (B3) to contribute to the 17 Sustainable Development Goals (SDGs). The sample is selected by 44 companies and the information was collected by analyzing the content of the sustainability reports. From these data, you can analyze a factor analysis with the objective of grouping the SDGs into factors. Thus, they form four factors called economic factor, social factor, environmental factor and preservation factor. Therefore, the study pointed to these groups in which SDGs are companies that have more actions focused on sustainable development. The results show that B3 companies employ the benefits of ODS related to the improvement of communities where they are installed and benefit workers from health and well-being guarantee services. In addition, we have adopted measures
to reduce environmental impacts and preserve life on land and in water. Thus, the main contribution of the research is to demonstrate that the SDGs implemented, as well as the actions to achieve the values related to the internal scope of the companies. Therefore, a greater collaborative effort with the external
environment is necessary, such as the eradication of hunger and poverty.

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Published

2021-08-20

How to Cite

Da silva, B. S., de Queiroz, J. N., da Silva, R. C., & Francisco, J. R. de S. (2021). ACTIONS ADOPTED BY B3 COMPANIES ALIGNED WITH THE 17 SUSTAINABLE DEVELOPMENT GOALS (ODS): AN ANALYSIS OF SUSTAINABILITY REPORTS. Revista Mineira De Contabilidade, 22(2), 37–50. https://doi.org/10.51320/rmc.v22i2.1217

Issue

Vol. 22 No. 2 (2021): 2º Quadrimestre de 2021

Section

Artigos científicos:

License

Copyright (c) 2021 Barbara Siqueira Da silva, Jamile Neme de Queiroz, Ricardo Carvalho da Silva, José Roberto de Souza Francisco

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