Abstract

SILVESTRE, Winston Jerónimo  and  AMARO, Ana. Corporate sustainability: Triple Bottom Line hybrid assessment. Rev. Portuguesa e Brasileira de Gestão [online]. 2014, vol.13, n.4, pp.19-29. ISSN 1645-4464.

Corporate sustainability is a major strategic priority process in the administration of a company. Based on corporate reporting, interdependence relations on Triple Bottom Line (TBL) indicators were identified. Reports from 2011 were analyzed. 85 companies based on the Global Reporting Initiative (GRI) were selected from 36 economic activities in 36 countries belonging to five continents. Descriptive statistics, contingency analysis, ANOVA and correspondence analysis techniques were used to process data. Due to the exploratory objective, the reduced sample size and the high indicators variability, all the techniques (contingency analysis and ANOVA included) were used from an exploratory point of view, discarding the statistical testing approach. The results show that the companies are mainly focused in traditional indicators. It was difficult to identify indicators interdependence, although some interesting trade-offs were found for Economics-Environment and Economics-Society sets of indicators. The exploratory character of this analysis, along with its limitations, suggests further developments.

Keywords : Exploratory Data Analysis; GRI; Social Responsibility Reports; Sustainable Development; TBL.

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