Análise da Transparência Corporativa através dos Relatórios de Sustentabilidade com base na Global Reporting Initiative de Empresas do Setor Brasileiro de Energia Elétrica

Este estudo realizou um exame crítico sobre os relatórios de sustentabilidade, com base na Global Reporting Initiative (GRI), elaborados pelas empresas do setor de geração de energia elétrica por hidroeletricidade no Brasil e avaliou a significância destes documentos em prestar informações claras sobre a eficácia do desempenho socioambiental. Os estudos acadêmicos relacionados com os relatórios de sustentabilidade, e especificamente com os relatórios da GRI, demonstram que há problemas na qualidade da informação com relação à completeza, padronização e credibilidade do conteúdo, porém sem aprofundar nas causas potenciais. Trata-se de um estudo com abordagem quali-quantitativa, com o emprego de pesquisa do tipo descritiva e a utilização de procedimentos bibliográfico e documental, por meio de análise de conteúdo. A quantificação das evidências foi desenvolvida com base nas informações contidas nos relatórios de sustentabilidade das empresas CPFL, EDP e Tractebel, que possuíam o nível mais alto de aplicação da GRI, associadas com as informações de seus desempenhos socioambientais disponíveis por outras fontes de consulta independentes. Os resultados da análise de conteúdo dos relatórios de sustentabilidade demonstraram que nenhuma das empresas atingiu o atendimento pleno de evidência da informação solicitada nas Unidades de Informação avaliadas. Esta constatação indica que todas as empresas avaliadas apresentaram falhas na validação das informações antes do início da elaboração propriamente dita do relatório, como determina a etapa de validação da GRI, sugerindo que os testes disponíveis nos princípios da GRI, provavelmente, não foram empregados ou foram adotados sem eficácia, afetando a qualidade da informação com relação à completeza e credibilidade do conteúdo. Questões que merecem ser aprofundadas em futuros trabalhos são: a influência dos limites da auditoria independente no resultado da verificação do relatório e a extensão da pesquisa de análise de conteúdo para outros setores industriais formados por grandes empresas e com elevado impacto ambiental potencial. O estudo contribui para o aumento de conhecimento sobre o tema, em destaque na atualidade, seja pelos esforços de normalização mundial do relatório de sustentabilidade GRI, e, principalmente, com a recomendação para o fomento destes relatórios incluída no documento final The Future We Want- O Futuro que Queremos da Conferência das Nações Unidas sobre Desenvolvimento Sustentável (Rio+20), no parágrafo 47, com potencial regulamentação brasileira compulsória dos mesmos.

Solution oriented partnerships - A new business model for integrating global-production efficiencies with sustainability

A business model for integrating global-production efficiencies with sustainability is discussed. Two trends that emulate some of the aspects of the wealthy are the increasing willingness of many to pay extra for customization such as clothes, of kitchens and the increasing acceptance of purchasing a service as a product substitute. Two final trends that are also based in the attitudes of people is an increased awareness of the value of local culture and an increased concern with issues of sustainability. The results show that the goal congruence between for-profit and not-for-profit organizations puts emphasis on value and belief of the organization.

Global solutions

As manufacturing enterprises become increasingly globalised, the supply chain is becoming more fragmented, with multiple players engaged in key aspects of the value chain. This has seen the emergence of suppliers offering specialised operations (research, design, production, service) which are capable of serving widely dispersed markets. It is generally assumed that managing these increasingly complex international supply chains requires sophisticated management techniques. Many companies have installed advanced planning systems for just this reason - systems that require skilled staff to implement the complex processes involved.

Defining product-service network configurations and location roles: A current and future state analysis framework for international engineering operations

Many manufacturing firms have developed a service dimension to their product portfolio. In response to this growing trend of servitisation, organisations, often involved in complex, long-lifecycle product-service system (PSS) provision, need to reconfigure their global engineering networks to support integrated PSS offerings. Drawing on parallel concepts in 'production' networks, the idea of 'location role' now becomes increasingly complex, in terms of service delivery. As new markets develop, locations in a specific region may need to grow/adapt engineering service 'competencies' along the value chain, from design and build to support and service, in order to serve future location-specific requirements and, potentially, those requirements of the overall network. The purpose of this paper is to advance understanding of how best to design complex multi-organisational engineering service networks, through extension of the 'production' network location role concept to a PSS context, capturing both traditional engineering 'design and build' and engineering 'service' requirements. Copyright © 2012 Inderscience Enterprises Ltd.

Global civil aviation black carbon emissions.

Aircraft black carbon (BC) emissions contribute to climate forcing, but few estimates of BC emitted by aircraft at cruise exist. For the majority of aircraft engines the only BC-related measurement available is smoke number (SN)-a filter based optical method designed to measure near-ground plume visibility, not mass. While the first order approximation (FOA3) technique has been developed to estimate BC mass emissions normalized by fuel burn [EI(BC)] from SN, it is shown that it underestimates EI(BC) by >90% in 35% of directly measured cases (R(2) = -0.10). As there are no plans to measure BC emissions from all existing certified engines-which will be in service for several decades-it is necessary to estimate EI(BC) for existing aircraft on the ground and at cruise. An alternative method, called FOX, that is independent of the SN is developed to estimate BC emissions. Estimates of EI(BC) at ground level are significantly improved (R(2) = 0.68), whereas estimates at cruise are within 30% of measurements. Implementing this approach for global civil aviation estimated aircraft BC emissions are revised upward by a factor of ~3. Direct radiative forcing (RF) due to aviation BC emissions is estimated to be ~9.5 mW/m(2), equivalent to ~1/3 of the current RF due to aviation CO2 emissions.

An integrated representation of the services provided by global water resources

Water is essential not only to maintain the livelihoods of human beings but also to sustain ecosystems. Over the last few decades several global assessments have reviewed current and future uses of water, and have offered potential solutions to a possible water crisis. However, these have tended to focus on water supply rather than on the range of demands for all water services (including those of ecosystems). In this paper, a holistic global view of water resources and the services they provide is presented, using Sankey diagrams as a visualisation tool. These diagrams provide a valuable addition to the spatial maps of other global assessments, as they track the sources, uses, services and sinks of water resources. They facilitate comparison of different water services, and highlight trade-offs amongst them. For example, they reveal how increasing the supply of water resources to one service (crop production) can generate a reduction in provision of other water services (e.g., to ecosystem maintenance). The potential impacts of efficiency improvements in the use of water are also highlighted; for example, reduction in soil evaporation from crop production through better farming practices, or the results of improved treatment and re-use of return flows leading to reduction of delivery to final sinks. This paper also outlines the measures needed to ensure sustainable water resource use and supply for multiple competing services in the future, and emphasises that integrated management of land and water resources is essential to achieve this goal. © 2013 Elsevier Ltd.

Distributed Placement of Service Facilities in Large-Scale Networks

The effectiveness of service provisioning in largescale networks is highly dependent on the number and location of service facilities deployed at various hosts. The classical, centralized approach to determining the latter would amount to formulating and solving the uncapacitated k-median (UKM) problem (if the requested number of facilities is fixed), or the uncapacitated facility location (UFL) problem (if the number of facilities is also to be optimized). Clearly, such centralized approaches require knowledge of global topological and demand information, and thus do not scale and are not practical for large networks. The key question posed and answered in this paper is the following: "How can we determine in a distributed and scalable manner the number and location of service facilities?" We propose an innovative approach in which topology and demand information is limited to neighborhoods, or balls of small radius around selected facilities, whereas demand information is captured implicitly for the remaining (remote) clients outside these neighborhoods, by mapping them to clients on the edge of the neighborhood; the ball radius regulates the trade-off between scalability and performance. We develop a scalable, distributed approach that answers our key question through an iterative reoptimization of the location and the number of facilities within such balls. We show that even for small values of the radius (1 or 2), our distributed approach achieves performance under various synthetic and real Internet topologies that is comparable to that of optimal, centralized approaches requiring full topology and demand information.

Developing global trade union "space"

International unions and international solidarity strategies have been changing partly as a response to changes in the global economy. Global union federations have played an important role in expanding communication and developing alliances with other social movements. One of the issues facing trade unions wanting to be effective at an international level is to what extent national concerns can inform and even be transcended by international perspectives. Proposals for studying the global labor force "horizontally", that is, according to different categories and forms of work rather than on a nation-by-nation basis, demonstrates a recognition of global- national dimensions (Harrod and O'Brien 2002:49). This paper will discuss the development of a global trade union "space", which enables national and global unions to work together effectively, using a series of case studies drawn from the experience of global and European public service unions.

Finance for water and sanitation as a public service

Drawing on empirical evidence gathered through the PSIRU database, this contribution aims at addressing the potential of public finance to enhance the provision of water supply and sanitation as a public service. It highlights the problems associated with (and the disappointing results obtained from) resort to Private Sector Participation and private finance, both historically and in the last 15-20 years, in developed and developing countries. It also addresses the advantages of using public finance as a more cost-effective and equitable instrument to achieve developmental objectives such as the expansion of service coverage and development of water and sanitation infrastructure. The potential of public operations in maximising developmental impact from the social, economic and environmental points of view is then explored referring to specific examples from a variety of countries and regions. These include the in-house restructuring of public operations to enhance transparency, accountability and effectiveness, as well as the use of Public-Public Partnerships (PUPs) to build capacity. Attention is devoted to the specific financial requirements of expanding sewerage services at global level to achieve MDGs or broader developmental goals. These requirements are revisited in light of a regional breakdown of coverage gaps, available resources and development aid flows. These findings challenge the established view among international and bilateral agencies that expanding sewerage services in developing countries is excessively costly and should be abandoned as a priority because unaffordable. This contribution draws on a number of PSIRU Reports, and particularly the following. - http://www.psiru.org/reports/2008-03-W-sewers.pdf - http://boell-latinoamerica.org/download_es/agua08_privatizacion_LA_2007.pdf - http://boell-latinoamerica.org/download_es/agua08_agua_un_servicio_publico.pdf - http://www.psiru.org/reports/2006-03-W-investment.pdf All PSIRU Reports are accessible at http://www.psiru.org/publicationsindex.asp.

Energy and ecosystem service impacts

Ecosystems provide a range of goods and services that contribute toward human well-being through the environmental, economic, and cultural benefits they provide. Although the importance of these services is increasingly being recognized by governments, our understanding of the implications of different energy technologies on the provision of these services is limited. The chapter presents an assessment of four key energy technologies that considers the ecosystem services impacts across the entire lifecycle. In demonstrating the global implications of these energy technologies, the chapter makes the case that assessment of UK energy policy must consider a broad range of environmental and societal indicators both within the UK and overseas.

The in-service teacher trainer: profile, career path and duties

This article is the result of a doctoral thesis that aims to understand the reality of teacher trainers at a given moment, when their professional role changes from being a managing training advisor to a role that is more centred on process counselling. Using in-depth interviews, we defined the personal and professional profile of training counsellors in the Balearic Islands, their career path, the process for their inclusion in Teacher Centres (CEP) and, finally, the duties and skills that they perform as teacher trainers. The data that has been collected shows the coexistence of different professional roles in the group of education advisors. Moreover, it also indicates a lack of definition of the profile needed to access an advisor's position. There are indeed some coincidences determining the access route to such a position when it comes to the teaching profession since their leadership qualities and group dynamics expertise are a common indicator in most cases. The research also shows that they are subjected not only to a wide range of roles and tasks but also to a vast array of competences required to tackle the education advisor's tasks.

Getting off the escalator? A study of Scots out-migration from a global city region

Something new is happening to reverse the historical trend of skilled Scots moving to London for career progression. The Scottish population of London and the South East is falling and this despite Scots enjoying continued occupational success within the South East labour market. The authors ask why Scots are leaving the UK's main escalator region and then investigate how these migration changes can best be theorised relative to literature on the mobility of the 'new service class'. Building on Fielding's escalator region hypothesis, the authors report on recent research on longer distance flows out of the UK's main escalator region. They advance the critique of the escalator region hypothesis set out by Findlay et al and ask why people would leave a global city offering good opportunities for occupational mobility. Demographic regime change provides only a partial answer. Other explanations can be found in the changing mobilities of the new service class as they engage in what Smith has defined as 'translocal' and 'transnational' urbanism. The authors argue that Scotland's changing relationship with London and the South East may be representative of a wider set of changes in migration linkages between regional economies and global cities.