Barreiras para relatórios ESG nos padrões GRI e SASB

Abstract

In recent years, the search for sustainable solutions has grown significantly, driven by the adoption of environmental, social and governance practices by companies. These practices aim not only at environmental preservation, but also at social responsibility and efficient corporate management. To demonstrate these actions, companies publish annual reports, often following international standards such as the GRI (Global Reporting Initiative) and the SASB (Sustainability Accounting Standards Board). This paper analyzes the barriers faced by companies when adopting these standards, including challenges in adapting and collecting internal information. As a case study, a transportation company that prepared its first sustainability report will be investigated, using questionnaires applied to employees involved in the process, obtaining as a result the greatest difficulty encountered in writing this document and comparing it with studies already conducted on this topic. Thus, it is concluded that companies are still adapting and are struggling as a result.