Indicadores de sustentabilidade empresarial no Brasil : uma avaliação do Relatório do CEBDS

This paper is based on the author’s master dissertation on Population Studies and Social Research developed at the “Escola Nacional de Ciências Estatísticas – National School for Statistical Sciences (ENCE)”, a school linked to the “Instituto Brasileiro de Geografia e Estatística – Brazilian Institute for Geography and Statistics (IBGE)”. The purpose of the work was to evaluate the “Report on Entrepreneurial Sustainability” presented by the “Conselho Empresarial Brasileiro para o Desenvolvimento Sustentável - Brazilian Entrepreneurial Council for Sustainable Development (CEBDS)” in 2002. The choice of the Report on Entrepreneurial Sustainability by CEBDS as the research subject was based on the fact that this report represents an initiative by a group of companies organized for the dissemination of the concept of sustainable development in Brazil. Therefore, a survey was performed on the indicators used by the companies on this report, observing the frequency of their use and also considering whether the companies have presented quantitative and qualitative data, and which of these types of information was predominant. Thus, the analysis accounts for economical, social and environmental dimensions, focusing on how the companies that participated on the report express their practices regarding sustainable development. It is thought that the release of good sustainability indicators efficiently demonstrates the commitment of the companies towards this issue.