Sustentabilidade organizacional: o processo de construção do Relatório de Global Reporting Iniciative (GRI) para a Unimed Bauru sob a ótica das Relações Públicas

The paper describes the ways of reporting business management, employing the model of sustainability report called the Global Reporting Initiative - GRI. This makes use of indicators based on the concept called Triple Bottom Line, which takes into account the economic, social and environmental. The study points out theoretical positions and concepts that have demonstrated an understanding of this issue and especially emphasizes the presence and experience of Public Relations in the environment of organizational communication, especially in the sphere of quality management activities, coupled with the operational processes and sustainable principles. The discussion is exemplified by a case study of quality management activities, coupled with the operational processes and sustainable principles. The discussion is exemplified by a case study of the Health Cooperative Medical Unimed Bauru that involves the process of preparing the report in GRI model of sustainability, held earlier in the year 2011

La sostenibilità diventa mainstream: comprendere per condividere

Analisi dei principali vantaggi dell'implementazione della sostenibilità nelle strategie di un'azienda.

Análise do índice de sustentabilidade empresarial–ISE: um estudo exploratório comparativo com o Ibovespa

Este artigo apresenta estudo de uma análise comparativa da rentabilidade entre o ISE e o IBOVESPA, ambos da BM&F BOVESPA. O propósito é comparar o desempenho da carteira ISE com a carteira do IBOVESPA, principal benchmark do mercado acionário brasileiro. Para tal análise se estruturaram duas carteiras: uma composta com as ações listadas unicamente no ISE, e outra, com as ações listadas no IBOVESPA, excluídas aquelas que compõem o ISE. A pesquisa caracteriza-se como exploratória e documental, com a análise dos dados de desempenho do ISE e do IBOVESPA, de 2006 até 2011. A análise aponta inequivocamente para o desempenho superior do ISE em relação ao IBOVESPA. Conclui-se que esse desempenho tem relação direta com o conceito de sustentabilidade adotado pelas empresas que participam do ISE e que tem como principais reflexos a criação de valores tangível e intangível para os stakeholders e para toda a sociedade, fortalecendo o conceito do Triple Bottom Line.

The effect of service evaluations on behavioral intentions and quality of life

Understanding the contribution of marketing to economic and social outcomes is fundamental to broadening the focus of marketing. The authors develop a comprehensive model that integrates the impact of service quality and service satisfaction on both economic and societal outcomes. The model is validated using two random samples involving intensive health services. The results indicate that service quality and service satisfaction significantly enhance quality of life and behavioral intentions, highlighting that customer service has social as well as economic outcomes. This is an important finding given the movement toward recognizing social and environmental outcomes, such as emphasized through triple bottom-line reporting. The findings have important implications for managing service processes, for improving the quality of life of customers, and for enhancing customers' behavioral intentions toward the organization.

GOVERNANÇA CORPORATIVA E ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL: UMA ANÁLISE DO VALOR DAS AÇÕES

A Governança Corporativa, que surge com uma superação ao conflito de agência, exige dentre seus princípios que as organizações adotem uma estrutura que proteja os direitos dos acionistas e assegure a divulgação e a transparência de fatos relevantes e suas demonstrações contábeis. No Brasil, em 2000, a BM&FBOVESPA criou níveis diferenciados de Governança Corporativa a fim de estimular o interesse de investidores e auxiliar na valorização das empresas que podem aderir voluntariamente a um dos segmentos. Juntamente à preocupação quanto às boas práticas de governança, existe outra questão altamente importante e preocupante que se refere à sustentabilidade. Cada vez mais investidores buscam empresas que atuam sob os princípios do Triple Bottom Line, o qual abrange elementos das esferas ambientais, sociais e econômicas, como uma forma de segurança para seus investimentos. Em 2005, foi criado o Índice de Sustentabilidade Empresarial (ISE), pela BM&FBOVESPA, como uma referência nas boas práticas de sustentabilidade e comprometimento das empresas com a sustentabilidade empresarial. Neste contexto, este estudo visa verificar se existem diferenças entre as médias dos retornos mensais das ações, no período de cinco anos antes e após a sua adesão à Governança Corporativa e ao Índice de Sustentabilidade Empresarial. O método utilizado para testar as hipóteses das três amostras selecionadas foi o Paired-Samples T Test, por meio do software SPSS, versão 18.0. Os resultados obtidos demonstraram que, no caso das amostras do ISE (p= 0,006 < 0,05) e GC_ISE (p= 0,030 < 0,05) a hipótese nula é rejeitada, pois existe diferença significativa entre as médias dos retornos mensais e no caso da amostra de GC (p= 0,081 > 0,05) a hipótese nula não é rejeitada, pois não existe diferença significativa entre estas médias. Analisando os valores das médias é possível perceber que a maioria delas sofre queda no segundo momento de análise, apesar disso não é possível generalizar afirmando que a Governança Corporativa e o Índice de Sustentabilidade Empresarial não agregam valor às empresas e aos acionistas. Isto porque o momento econômico analisado coincide com a crise financeira do subprime, que atingiu as principais bolsas de valores do mundo e influenciou fortemente as ações na BM&FBovespa, principalmente em 2008.

Influência dos investimentos sociais na classificação de empresas no Índice de Sustentabilidade Empresarial da BMF&BOVESPA

O mercado global estimula a competitividade para a busca de retornos financeiros. Entretanto, para a obtenção destes retornos financeiros, as empresas não podem atuar sem considerar critérios de sustentabilidade empresarial, condição sem a qual as empresas perderão competitividade. A BM&FBOVESPA trouxe grande contribuição às empresas que operam em seu mercado através do ISE (Índice de Sustentabilidade Empresarial). No entanto é justificado o questionamento se a dimensão que contempla os investimentos relativos à responsabilidade social tem peso suficiente para classificar melhor uma empresa no ISE ou se a concepção de sustentabilidade do ISE é multifocal e cuja ênfase seja distribuída nos conceitos do triple bottom line. Para verificar tal fato, este trabalho procurou comprovar o peso real da dimensão social dentro do ISE por meio de regressão logística, valendo-se de amostragem adequada de empresas participantes ou não na carteira do ISE nos anos 2011 e 2012. Demonstrou-se que não há diferenças significativas entre os grupos que justifiquem a classificação ou não no ISE somente baseando-se nas variáveis da dimensão social, bem como das mesmas com a adição de variáveis financeiras. Nota-se, portanto, que a dimensão social não é suficientemente relevante para diferenciar a participação ou não de uma empresa na carteira do ISE.

Sustainable purchasing practices:an investigation into current industry awareness and practice

This research study illustrates the importance of sustainable purchasing practices for organizations in the U.S. distribution industry and answers several important questions: what is the current awareness of U.S. organizations regarding sustainable purchasing practices; to what extent are U.S. organizations evaluating, selecting, and retaining suppliers based upon sustainable purchasing practices; and to what extent are sustainable purchasing practices being implemented by the U.S. organizations under study? With an ever increasing global economy, is it critically important for organizations to put in place sustainability practices; the biggest impact organizations can make is often in an organization’s purchasing department. The researcher begins by explaining the reasoning for conducting the research, and then builds the readers’ understanding of sustainability in a supply chain environment. It then moves to the subject of how sustainable purchasing can be an advantageous method for bringing about “triple bottom line” savings to an organization. This section is followed by the researcher’s methodology and ending results for a survey conducted to examine the current awareness and implementation of sustainable purchasing practices among U.S. plumbing, heating, cooling and piping (PHCP) distribution firms who participated in the study.

A Content Analysis of Sustainability Dimensions in Annual Reports

This study examines the triple bottom line of sustainability, in the context of both profit-oriented and non-profit oriented organizations. Sustainability is a compound result of interaction between economic, environmental, and social dimensions. Sustainability cannot be achieved without balance between all three dimensions, which has implications for measuring sustainability and prioritizing goals. This study demonstrates a method for measuring organizational sustainability achievement in these three dimensions of sustainability. Content analysis of the annual reports of corporations from the United States, Continental Europe (and Scandinavia), and Asia reveals that the economic dimension remains the preeminent aspect, and corporations still have a long way to go to reach comprehensive sustainability by maintaining a balance between the three dimensions of sustainability. The analysis also shows a high level of isomorphism in the sustainability practices of corporations, suggesting that even the most sustainable corporations are taking a somewhat passive role in prioritizing sustainability goals. A list of 25 terms for each dimension of sustainability (economic, environmental, and social) has been developed which can be used by corporations to develop and communicate their sustainability practices most effectively to the maximum number of their stakeholders. In contrast, botanical gardens demonstrate more balance among the three dimensions of sustainability.

Soil-less systems vs. soil-based systems for cultivating edible plants on buildings in relation to the contribution towards sustainable cities

Food production and consumption for cities has become a global concern due to increasing numbers of people living in urban areas, threatening food security. There is the contention that people living in cities have become disconnected with food production, leading to reduced nutrition in diets and increased food waste. Integrating food production into cities (urban agriculture) can help alleviate some of these issues. Lack of space at ground level in high-density urban areas has accelerated the idea of using spare building surfaces for food production. There are various growing methods being used for food production on buildings, which can be split into two main types, soil-less systems and soil-based systems. This paper is a holistic assessment (underpinned by the triple bottom line of sustainable development) of these two types of systems for food production on buildings, looking at the benefits and limitation of each type in this context. The results illustrate that soil-less systems are more productive per square metre, which increases the amount of locally grown, fresh produce available in urban areas. The results also show that soil-based systems for cultivation on buildings are more environmentally and socially beneficial overall for urban areas than soil-less systems.

International practices in investment decision making in road sector

This document provides the findings of an international review of investment decision-making practices in road asset management. Efforts were concentrated on identifying the strategic objectives of agencies in road asset management, establishing and understanding criteria different organisations adopted and ascertaining the exact methodologies used by different countries and international organisations. Road assets are powerful drivers of economic development and social equity. They also have significant impacts on the natural and man-made environment. The traditional definition of asset management is “A systematic process of maintaining, upgrading and operating physical assets cost effectively. It combines engineering principles with sound business practices and economic theory and it provides tools to facilitate a more organised, logical approach to decision-making” (US Dept. of Transportation, 1999). In recent years, the concept has been broadened to cover the complexity of decision making, based on a wider variety of policy considerations as well as social and environmental issues rather than is covered by Benefit-Cost analysis and pure technical considerations. Current international practices are summarised in table 2. It was evident that Engineering-economic analysis methods are well advanced to support decision-making. A range of tools available supports performance predicting of road assets and associated cost/benefit in technical context. The need for considering triple plus one bottom line of social, environmental and economic as well as political factors in decision-making is well understood by road agencies around the world. The techniques used to incorporate these however, are limited. Most countries adopt a scoring method, a goal achievement matrix or information collected from surveys. The greater uncertainty associated with these non-quantitative factors has generally not been taken into consideration. There is a gap between the capacities of the decision-making support systems and the requirements from decision-makers to make more rational and transparent decisions. The challenges faced in developing an integrated decision making framework are both procedural and conceptual. In operational terms, the framework should be easy to be understood and employed. In philosophical terms, the framework should be able to deal with challenging issues, such as uncertainty, time frame, network effects, model changes, while integrating cost and non-cost values into the evaluation. The choice of evaluation techniques depends on the feature of the problem at hand, on the aims of the analysis, and on the underlying information base At different management levels, the complexity in considering social, environmental, economic and political factor in decision-making is different. At higher the strategic planning level, more non-cost factors are involved. The complexity also varies based on the scope of the investment proposals. Road agencies traditionally place less emphasis on evaluation of maintenance works. In some cases, social equity, safety, environmental issues have been used in maintenance project selection. However, there is not a common base for the applications.

Were regulatory changes in reporting "abnormal items" justified? : evidence of intra-period classificatory earnings management practices in Australia

Purpose Managers generally have discretion in determining how components of earnings are presented in financial statements in distinguishing between ‘normal’ earnings and items classified as unusual, special, significant, exceptional or abnormal. Prior research has found that such intra-period classificatory choice is used as a form of earnings management. Prior to 2001, Australian accounting standards mandated that unusually large items of revenue and expense be classified as ‘abnormal items’ for financial reporting, but this classification was removed from accounting standards from 2001. This move by the regulators was partly in response to concerns that the abnormal classification was being used opportunistically to manage reported pre-abnormal earnings. This study extends the earnings management literature by examining the reporting of abnormal items for evidence of intra-period classificatory earnings management in the unique Australian setting. Design/methodology/approach This study investigates associations between reporting of abnormal items and incentives in the form of analyst following and the earnings benchmarks of analysts’ forecasts, earnings levels, and earnings changes, for a sample of Australian top-500 firms for the seven-year period from 1994 to 2000. Findings The findings suggest there are systematic differences between firms reporting abnormal items and those with no abnormal items. Results show evidence that, on average, firms shifted expense items from pre-abnormal earnings to bottom line net income through reclassification as abnormal losses. Originality/value These findings suggest that the standard setters were justified in removing the ‘abnormal’ classification from the accounting standard. However, it cannot be assumed that all firms acted opportunistically in the classification of items as abnormal. With the removal of the standardised classification of items outside normal operations as ‘abnormal’, firms lost the opportunity to use such disclosures as a signalling device, with the consequential effect of limiting the scope of effectively communicating information about the nature of items presented in financial reports.

Decision making guidelines for sustainable construction of industrialised building systems

The construction industry has an obligation to respond to sustainability expectations of our society. Solutions that integrate innovative, intelligent and sustainability deliverables are vital for us to meet new and emerging challenges. Industrialised Building Systems (IBS), or known otherwise as prefabrication, employs a combination of ready-made components in the construction of buildings. They promote quality of production, enhance simplification of construction processes and minimise waste. The unique characteristics of this construction method respond well to sustainability. Despite the promises however, IBS has yet to be effectively implemented in Malaysia. There are often misconceptions among key stakeholders about IBS applications. The existing rating schemes fail to assess IBS against sustainability measures. To ensure the capture of full sustainability potential in buildings developed, the critical factors and action plans agreeable to all participants in the development processes need to be identified. Through questionnaire survey, eighteen critical factors relevant to IBS sustainability were identified and encapsulated into a conceptual framework to coordinate a systematic IBS decision making approach. Five categories were used to separate the critical factors into: ecological performance; economic value; social equity and culture; technical quality; and implementation and enforcement. This categorisation extends the "Triple Bottom Lines" to include social, economic, environmental and institutional dimensions. Semi-structured interviews help identify strategies of actions and solutions of potential problems through a SWOT analysis framework. These tools help the decision-makers maximise the opportunities by using available strengths, avoid weaknesses, and diagnose possible threats in the examined issues. The recommendations formed an integrated action plan to present information on what and how to improve sustainability through tackling each critical factor during IBS development. It can be used as part of the project briefing documents for IBS designers. For validation and finalisation the research deliverables, three case studies were conducted. The research fills a current gap by responding to IBS project scenarios in developing countries. It also provides a balanced view for designers to better understand sustainability potential and prioritize attentions to manage sustainability issues in IBS applications.

The National Road Safety Partnership Program providing a pathway for any business/organisation to create a positive road safety culture

The National Road Safety Partnership Program (NRSPP) is an industry-led collaborative network which aims to support Australian businesses in developing a positive road safety culture. It aims to help businesses to protect their employees and the public, not only during work hours, but also when their staff are ‘off-duty’. How do we engage and help an organisation minimise work-related vehicle crashes and their consequences both internally, and within the broader community? The first step is helping an organisation to understand the true cost of its road incidents. Larger organisations often wear the costs without knowing the true impact to their bottom line. All they perceive is the change in insurance or vehicle repairs. Understanding the true cost should help mobilise a business’s leadership to do more. The next step is ensuring the business undertakes an informed, structured, evidence-based pathway which will guide them around the costly pitfalls. A pathway based around the safe system approach with buy-in at the top which brings the workforce along. The final step, benchmarking, allows the organisation to measure and track its change. This symposium will explore the pathway steps for organisations using NRSPP resources to become engaged in road safety. The 'Total Cost of Risk' calculator has been developed by Zurich, tested in Europe by Nestle and modified by NRSPP for Australia. This provides the first crucial step. The next step is a structured approach through the Workplace Road Safety Guide using experts and industry to discuss the preferred safe system approach which can then link into the national Benchmarking Project. The outputs from the symposium can help frame a pathway for organisations to follow through the NRSPP website.

Colloid chemical approach to nanoelectrode ensembles with highly controllable active area fraction

A novel "bottom-up" approach to highly controllable nanoelectrode ensembles (NEEs) has been developed using colloidal nanoparticle self-assembly techniques. Ibis solution-based strategy allows flexible control over nanoelectrode size, shape, and interspacing of the as-prepared NEEs. Atomic force microscopy (AFM) was proved to be a powerful tool to monitor the NEE topography, which yields parameters that can be used to calculate the fractional nanoelectrode area of the NEEs. AFM, ac impedance, and cyclic voltammetry studies demonstrate that most of nanoelectrodes on the NEEs (at least by 9-min self-assembly) are not diffusionally isolated under conventional ac frequency range and scan rates. As a result, the NEEs behave as "nanoelectrode-patch" assemblies. Besides, the as-prepared NEEs by different self-assembling times show an adjustable sensitivity to heterogeneous electron-transfer kinetics, which may be helpful to sensor applications. Like these NEEs constructed by other techniques, the present NEEs prepared by chemical self-assembly also exhibit the enhancement of electroanalytical detection limit consistent with NEE theory prediction.

Compilation and analysis of integrated regional input-output tables for NUTS 2 regions in Ireland

In 1966, Roy Geary, Director of the ESRI, noted “the absence of any kind of import and export statistics for regions is a grave lacuna” and further noted that if regional analyses were to be developed then regional Input-Output Tables must be put on the “regular statistical assembly line”. Forty-five years later, the lacuna lamented by Geary still exists and remains the most significant challenge to the construction of regional Input-Output Tables in Ireland. The continued paucity of sufficient regional data to compile effective regional Supply and Use and Input-Output Tables has retarded the capacity to construct sound regional economic models and provide a robust evidence base with which to formulate and assess regional policy. This study makes a first step towards addressing this gap by presenting the first set of fully integrated, symmetric, Supply and Use and domestic Input-Output Tables compiled for the NUTS 2 regions in Ireland: The Border, Midland and Western region and the Southern & Eastern region. These tables are general purpose in nature and are consistent fully with the official national Supply & Use and Input-Output Tables, and the regional accounts. The tables are constructed using a survey-based or bottom-up approach rather than employing modelling techniques, yielding more robust and credible tables. These tables are used to present a descriptive statistical analysis of the two administrative NUTS 2 regions in Ireland, drawing particular attention to the underlying structural differences of regional trade balances and composition of Gross Value Added in those regions. By deriving regional employment multipliers, Domestic Demand Employment matrices are constructed to quantify and illustrate the supply chain impact on employment. In the final part of the study, the predictive capability of the Input-Output framework is tested over two time periods. For both periods, the static Leontief production function assumptions are relaxed to allow for labour productivity. Comparative results from this experiment are presented.