“What matters?”: The case of sustainability reporting in Spain and Portugal

This project explores the case of Sustainability Reporting in Spain and Portugal and the recently launched new generation of Global Reporting Initiative Guidelines. The sample of the study is composed of companies included in the “GRI Report list 1999-2015”. In particular 2013 onwards 51 companies that published their G4 Report are taken into consideration. An indirect study is conducted based on the content of the sustainability reports of companies that implemented the Global Report Initiatives (GRI) reporting guidelines in order to identify focus areas of sustainability reporting in Spain and Portugal, analyzing trends and patterns relevant for observation. The project also promotes a discussion of the usability of the G4 guidelines and the adoption of materiality definition.

Instrumentos de responsabilidade social corporativa: desenvolvimento de um modelo de análise com aplicação ao setor do alojamento hoteleiro

O conceito de Responsabilidade Social Corporativa (RSC) reflete a necessidade das empresas desempenharem, a par da sua função primordial, funções importantes a nível das sociedades em que estão inseridas visando aumentar a sua contribuição para um mundo mais justo em termos económicos, sociais e ambientais. A Comissão Europeia (2004) define instrumentos como tendo o objetivo de ajudar as empresas a gerir os seus processos, sistemas e impactos, disponibilizando orientações e critérios de referência, apoiando as empresas na promoção da RSC e estabelecendo níveis mínimos de desempenho. Pretende-se nesta dissertação a criação e validação da aplicabilidade prática de um modelo de análise de instrumentos de RSC, adaptando e expandindo as propostas de classificação fornecidas pela literatura em diversidade e escala e dando origem a um modelo de análise para o setor do Alojamento Hoteleiro. Com este objectivo em mente foram compilados 347 instrumentos no modelo de análise elaborado, agrupados em cinco categorias diferentes, nomeadamente, Códigos de conduta, princípios e diretrizes; Sistemas de gestão e outros instrumentos de gestão de RSC; Índices bolsistas; Modelos de divulgação e comunicação; e Prémios e rankings. Foi verificada a sua validade e aplicabilidade prática com recurso à informação disponibilizada por uma amostra constituida por 31 empresas de de âmbito internacional, conseguida pela compilação dos seus relatórios de sustentabilidade publicados na base de dados online da Global Reporting Initiative (GRI). O estado de qualidade positiva da comunicação de temáticas de RSC através de indicadores GRI neste relatórios de sustentabilidade foi analisada e verificou-se inferior a 50%. Para a amostra de empresas de Alojamento Hoteleiro, a aplicação prática do modelo de análise foi validada com sucesso. Durante o teste da validação do modelo foi possivel obter alguns resultados que serão mencionados em seguida. A ordem das categorias do modelo de análise é coincidente com a ordem decrescente da frequência de utilização de instrumentos pela amostra. As frequências relativas mais altas verificaram-se em primeiro lugar em descritores da categoria Códigos de conduta, princípios e diretrizes, seguindo-se da categoria Sistemas de gestão e outros instrumentos de gestão de RSC de cariz ambiental. Parece, no entanto, existir uma falta de correspondência entre os indicadores requeridos pela GRI e avaliados na análise de qualidade dos relatórios e os dados práticos obtidos com a utilização de ferramentas de RSC. Um exemplo prático deste fenómeno vericou-se nos resultados destas duas categorias que obtiveram maiores frequências de utilização de instrumentos de RSC, pois estas foram também as que obtiveram piores resultados de qualidade de comunicação nos relatórios. Durante esta análise foi compilada uma listagem detalhada dos instrumentos mais utilizados em cada nível de análise de cada categoria do modelo.

Corporate Social Responsibility in the Oil and Gas Industry: Environmental Management Systems as a Source of Sustainable Development

The environmental aspect of corporate social responsibility (CSR) expressed through the process of the EMS implementation in the oil and gas companies is identified as the main subject of this research. In the theoretical part, the basic attention is paid to justification of a link between CSR and environmental management. The achievement of sustainable competitive advantage as a result of environmental capital growth and inclusion of the socially responsible activities in the corporate strategy is another issue that is of special significance here. Besides, two basic forms of environmental management systems (environmental decision support systems and environmental information management systems) are explored and their role in effective stakeholder interaction is tackled. The most crucial benefits of EMS are also analyzed to underline its importance as a source of sustainable development. Further research is based on the survey of 51 sampled oil and gas companies (both publicly owned and state owned ones) originated from different countries all over the world and providing reports on sustainability issues in the open access. To analyze their approach to sustainable development, a specifically designed evaluation matrix with 37 indicators developed in accordance with the General Reporting Initiative (GRI) guidelines for non-financial reporting was prepared. Additionally, the quality of environmental information disclosure was measured on the basis of a quality – quantity matrix. According to results of research, oil and gas companies prefer implementing reactive measures to the costly and knowledge-intensive proactive techniques for elimination of the negative environmental impacts. Besides, it was identified that the environmental performance disclosure is mostly rather limited, so that the quality of non-financial reporting can be judged as quite insufficient. In spite of the fact that most of the oil and gas companies in the sample claim the EMS to be embedded currently in their structure, they often do not provide any details for the process of their implementation. As a potential for the further development of EMS, author mentions possible integration of their different forms in a single entity, extension of existing structure on the basis of consolidation of the structural and strategic precautions as well as development of a unified certification standard instead of several ones that exist today in order to enhance control on the EMS implementation.

Reversible ferromagnetic switching in ZnO:(Co,Mn) powders

We report here on the magnetic properties of ZnO:Mn- and ZnO:Co-doped nanoparticles. We have found that the ferromagnetism of ZnO:Mn can be switched on and off by consecutive low-temperature annealings in O2 and N2, respectively, while the opposite phenomenology was observed for ZnO:Co. These results suggest that different defects (presumably n-type for ZnO:Co and p-type for ZnO:Mn) are required to induce a ferromagnetic coupling in each case. We will argue that ferromagnetism is likely to be restricted to a very thin, nanometric layer at the grain surface. These findings reveal and give insight into the dramatic relevance of surface effects to the occurrence of ferromagnetism in ZnO-doped oxides.

Magnetoresistance at artificial interfaces in the itinerant SrRuO3 ferromagnet

The magnetoresistance across interfaces in the itinerant ferromagnetic oxide SrRuO3 have been studied. To define appropriately the interfaces, epitaxial thin films have been grown on bicrystalline and laser-patterned SrTiO3 substrates. Comparison is made with results obtained on similar experiments using the double-exchange ferromagnetic oxide La2/3Sr1/3MnO3. It is found that in SrRuO3, interfaces induce a substantial negative magnetoresistance, although no traces of the low-field spin tunneling magnetoresistance are found. We discuss these results on the basis of the distinct degree of spin polarization in ruthenates and manganites and the different nature of the surface magnetic layer formed at interfaces.

Enhanced electron-electron correlations in nanometric epitaxial SrRuO3 epitaxial films

Epitaxial and fully strained SrRuO3 thin films have been grown on SrTiO3(100). At initial stages the growth mode is three-dimensional- (3D-)like, leading to a finger-shaped structure aligned with the substrate steps and that eventually evolves into a 2D step-flow growth. We study the impact that the defect structure associated with this unique growth mode transition has on the electronic properties of the films. Detailed analysis of the transport properties of nanometric films reveals that microstructural disorder promotes a shortening of the carrier mean free path. Remarkably enough, at low temperatures, this results in a reinforcement of quantum corrections to the conductivity as predicted by recent models of disordered, strongly correlated electronic systems. This finding may provide a simple explanation for the commonly observed¿in conducting oxides-resistivity minima at low temperature. Simultaneously, the ferromagnetic transition occurring at about 140 K, becomes broader as film thickness decreases down to nanometric range. The relevance of these results for the understanding of the electronic properties of disordered electronic systems and for the technological applications of SrRuO3¿and other ferromagnetic and metallic oxides¿is stressed.

Spin filtering through ferromagnetic BiMnO3 tunnel barriers

We report on experiments of spin filtering through ultrathin single-crystal layers of the insulating and ferromagnetic oxide BiMnO3 (BMO). The spin polarization of the electrons tunneling from a gold electrode through BMO is analyzed with a counterelectrode of the half-metallic oxide La2/3Sr1/3MnO3 (LSMO). At 3 K we find a 50% change of the tunnel resistances according to whether the magnetizations of BMO and LSMO are parallel or opposite. This effect corresponds to a spin-filtering efficiency of up to 22%. Our results thus show the potential of complex ferromagnetic insulating oxides for spin filtering and injection.

Magnetic field effect on quantum corrections to the low-temperature conductivity in mettalic perovskite oxides

The transport and magnetotransport properties of the metallic and ferromagnetic SrRuO3 (SRO) and the metallic and paramagnetic LaNiO3 (LNO) epitaxial thin films have been investigated in fields up to 55 T at temperatures down to 1.8 K . At low temperatures both samples display a well-defined resistivity minimum. We argue that this behavior is due to the increasing relevance of quantum corrections to the conductivity (QCC) as temperature is lowered; this effect being particularly relevant in these oxides due to their short mean free path. However, it is not straightforward to discriminate between contributions of weak localization and renormalization of electron-electron interactions to the QCC through temperature dependence alone. We have taken advantage of the distinct effect of a magnetic field on both mechanisms to demonstrate that in ferromagnetic SRO the weak-localization contribution is suppressed by the large internal field leaving only renormalized electron-electron interactions, whereas in the nonmagnetic LNO thin films the weak-localization term is relevant.

Giant step bunching from self-organized coalescence of SrRuO3 islands

Step bunching develops in the epitaxy of SrRuO3 on vicinal SrTiO3(001) substrates. We have investigated the formation mechanisms and we show here that step bunching forms by lateral coalescence of wedgelike three-dimensional islands that are nucleated at substrate steps. After coalescence, wedgelike islands become wider and straighter with growth, forming a self-organized network of parallel step bunches with altitudes exceeding 30 unit cells, separated by atomically flat terraces. The formation mechanism of step bunching in SrRuO3, from nucleated islands, radically differs from one-dimensional models used to describe bunching in semiconducting materials. These results illustrate that growth phenomena of complex oxides can be dramatically different to those in semiconducting or metallic systems.

Growth and magnetic properties of multiferroic LaxBi1-xMnO3 thin films

A comparative study of LaxBi1-xMnO3 thin films grown on SrTiO3 substrates is reported. It is shown that these films grow epitaxially in a narrow pressure-temperature range. A detailed structural and compositional characterization of the films is performed within the growth window. The structure and the magnetization of this system are investigated. We find a clear correlation between the magnetization and the unit-cell volume that we ascribe to Bi deficiency and the resultant introduction of a mixed valence on the Mn ions. On these grounds, we show that the reduced magnetization of LaxBi1-xMnO3 thin films compared to the bulk can be explained quantitatively by a simple model, taking into account the deviation from nominal composition and the Goodenough-Kanamori-Anderson rules of magnetic interactions.

Geografia física : climatologia i meteorologia. 'Geografía física : climatología y meteorología'.

Resumen tomado de la publicación