Sustentabilidade na cadeia de suprimentos
uma investigação a partir dos relatórios de GRI
DOI:
https://doi.org/10.23925/2179-3565.2023v14i2p36-49Palavras-chave:
sustentabilidade, transparência, cadeia de suprimentos, relatórios GRIResumo
A transparência das práticas de sustentabilidade tem se tornado de fundamental importância para a comunicação entre as empresas e seus stakeholders. Os relatórios de GRI, por sua natureza, podem ser uma importante ferramenta para essa divulgação. Este artigo, portanto, tem o objetivo de investigar como as práticas de sustentabilidade relatadas nos relatórios GRI tornam transparente a sustentabilidade da sua cadeia de suprimento. A metodologia utilizada foi qualitativa exploratória. Os dados foram extraídos dos relatórios de sustentabilidade das empresas listadas no anuário Bovespa (B3) e analisados por meu da técnica de análise de conteúdo. Os resultados reforçam a proposição inicial de que os relatórios GRI de sustentabilidade das empresas podem ser usados na identificação das práticas de gestão da cadeia de suprimentos verde, as quais estão associadas às principais atividades organizacionais e padronizadas pelo manual GRI.
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