Ações adotadas pelas empresas da B3 alinhadas com os 17 Objetivos de Desenvolvimento Sustentável (ODS): uma análise dos relatórios de sustentabilidade

Abstract

Concern with social, environmental and economic issues is a worldwide trend. Given this importance, as companies can publish sustainability reports to highlight their social and environmental actions. Therefore, the objective of the research is to verify the sustainability reports, published in 2017 and 2018, as actions taken by companies in Brazil, Bolsa, Balção (B3) to contribute to the 17 Sustainable Development Goals (SDGs). The sample is selected by 44 companies and the information was collected by analyzing the content of the sustainability reports. From these data, you can analyze a factor analysis with the objective of grouping the SDGs into factors. Thus, they form four factors called economic factor, social factor, environmental factor and preservation factor. Therefore, the study pointed to these groups in which SDGs are companies that have more actions focused on sustainable development. The results show that B3 companies employ the benefits of ODS related to the improvement of communities where they are installed and benefit workers from health and well-being guarantee services. In addition, we have adopted measures to reduce environmental impacts and preserve life on land and in water. Thus, the main contribution of the research is to demonstrate that the SDGs implemented, as well as the actions to achieve the values related to the internal scope of the companies. Therefore, a greater collaborative effort with the external environment is necessary, such as the eradication of hunger and poverty.