SciELO - Scientific Electronic Library Online

vol.24 issue3The pickup and delivery problem with time windows in the oil industry: model and Branch-and-cut methodsIntegrating environmental sustainability and project portfolio management: case study in an energy firm author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand




Related links


Gestão & Produção

Print version ISSN 0104-530XOn-line version ISSN 1806-9649


MORIOKA, Sandra Naomi  and  CARVALHO, Marly Monteiro de. Discussing sustainability in business context and in performance disclosures: analysis of Brazilian case studies. Gest. Prod. [online]. 2017, vol.24, n.3, pp.514-525.  Epub Sep 21, 2017. ISSN 0104-530X.

Companies have been showing growing interest in the adoption of practices related to sustainability to mitigate risks and increase their chances of survival. In this context, performance indicators aligned to sustainable development are fundamental to support managerial and operational decisions. This paper aims to evaluate aspects related to corporate sustainability performance applied in the Brazilian context. More specifically, the research seeks to analyze the unfolding of socio-environmental initiatives in the corporate business and the adoption of reports on sustainability indicators, highlighting the challenges involved in these issues. The research is based on case studies, exploring empirical evidence in two large companies located in Brazil. Data were collected through semi-structured interviews with managers responsible for sustainability department. In addition, internal and published documents, such as sustainability reports, were used to generate additional evidence for data triangulation. The case studies analysis pointed out the difficulty of incorporating sustainability into the business context, requiring intensive efforts of multidisciplinary teams to understand the interrelationships and trade-offs between the pillars of sustainability. Moreover, it appears that the use of the GRI indicators (Global Reporting Initiative) can serve as a basis for initial discussions, but there are still challenges to implement a structured sustainability performance measurement system in companies.

Keywords : Corporate sustainability; Sustainability measurement; Sustainability reporting; GRI indicators.

        · abstract in Portuguese     · text in English | Portuguese     · English ( pdf ) | Portuguese ( pdf )