Evidenciação dos relatórios de sustentabilidade sob a ótica da GLOBAL REPORTING INITIATIVE (GRI): um estudo na Empresa Natura Cosméticos S.A no período de 2009 a 2011.

Abstract

The worry growing the environmental matter has led the companies to invest increasingly in the area. With the investment increase, it is necessary the recording and divulgation of the facts that affects the environment, however the conspicuousness of impacts and protective actions is recent in the corporate world. The accountancy fulfills the fundamental function in the preparation of users. ―Diretrizes para Relatórios de Sustentabilidade‖ document issued by Global Reporting Initiative – GRI is a drawing up guides social and worldwide recognized and applied, it’s one of the main goals is the offer to these statements users a more complete information, standardized and reliable. In this context, the company goal was identify the environment information of the Natura Cosméticos S. A company according to the elaboration global rules from sustainability report proposed by GRI from 2009 to 2011. According to the research body, it is a qualitative research, presents exploratory character, bibliographic and documentary. It was used content analysis technique which allowed the environmental conspicuousness verification and interpretation on sustainability reports. The survey results showed that over time the company is revealing more clearly in their reports detailing the environmental factor and most indicators proposed by the GRI.