ID: 65269
Authors:
Tadeu Coelho Gonçalves de Souza, Samuel Carvalho De Benedicto, Luiz Henrique Vieira da Silva.
Source:
Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 11, n. 2, p. 76-89, July-December, 2021. 14 page(s).
Keyword:
Indicators , Sustainability Reporting , Sustainable Development
Document type: Article (Portuguese)
Show Abstract
Abstract: Sustainability has been seen as a strategy for organizations in general and for Higher Education Institutions (HEIs) in particular. In this context, sustainability reports have great importance as a means of disseminating the sustainable actions of HEIs. The main question is: how to start sustainability reporting in a simpler and easier way, so that HEIs have more interest in creating their reports? This study is anchored in the guidelines of the Global Reporting Initiative (GRI), considered the main instrument of communication of environmental, economic and social performance of organizations. The objective of this work is to carry out a qualitative case study in a Community HEI, located in the state of São Paulo, to verify the possibility of elaborating and implementing a sustainability report, based on GRI guidelines. The study reveals that the studied HEI can prepare its sustainability report, according to the instructions of the GRI primer, although it needs to make changes in order to adapt it to the peculiarities of the sector. The research concluded that, by preparing its own sustainability report, HEIs may increase its market performance, increasing the chances of loyalty and comparing performance with other HEIs, in addition to contributing to the achievement of sustainable development.
