Anаlizа inicijаtivа izveštavanja o održivosti u elektro privredi Brazila
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.
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