Integration of Environmental Impact Study and GRI reports concerning the Sustainable Development Goals
DOI:
https://doi.org/10.5585/2024.23395Keywords:
environmental impact assessment, environmental impact study, Sustainable Development Goals, sustainability reports, GRIAbstract
Objective: Developing a model to verify the integration of the Environmental Impact Statement (EIS) and the Global Reporting Initiative (GRI) with the Sustainable Development Goals (SDGs) from the planning to the operation of a project.
Methodology: Developing a model for integrating EIS and GRI with the SDGs, based on Boess et al. (2021), in a qualitative case study approach of a company that labels itself as sustainable. A documentary analysis was carried out of a historical series of institutional GRI reports, published in accordance with the GRI Standard Essential version, and the EIS of the company's largest unit.
Originality/Relevance: The EIS is the most used environmental planning instrument in the world, while the GRI, published voluntarily and popular in the operation of projects, reports and directs companies to adopt sustainable material themes relevant to their area of activity. Although the SDGs reflect the urgent challenges of the global community and are highlighted in the media, reports of the integration of the SDGs into the EIS and this instrument into the GRI are scarce. This model is expected to assist in the development of new EIS and GRI so that they are oriented towards compliance with the SDGs and fulfill the role of private and public initiatives in promoting sustainability.
Results: It was possible to demonstrate the applicability of the analysis model for integrating the EIS and GRI with the SDGs, which can be adopted for designing EIS and GRI aimed at SDG goals in other industries and contexts. For the case under analysis, we identified the convergence and divergence in the adoption of the SDGs from the planning to the operation of the industry, revealing positive aspects and points to improve.
Social Contributions: This study allowed concluding how two instruments for integrating environmental issues and decision-making in the planning cycle, widely used throughout the world, can be used strategically for generating EIS and GRIs that go beyond regulatory and legal compliance. The adoption of this model allows planning and operating projects to be directed towards compliance with the SDGs, a global pact, incorporating sustainability into development and into the well-being of society.
Downloads
References
Abhayawansa, S., Adams, C.A. & Neesham, C. (2021). Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value. Accounting, Auditing & Accountability Journal, 34(4), 923-945. https://doi.org/10.1108/AAAJ-07-2020-4667
Agustini, C. A. D., Almeida, C. M. V. B. D., Agostinho, F. D. R. & Giannetti, B. F. (2015). Avaliação de impacto da escala econômica na dimensão ambiental das empresas do ISE da BM & FBOVESPA conforme parâmetros da Política Nacional do Meio Ambiente (Lei nº 10.165). Gestão & Produção, 22(1), 96-106. https://doi.org/10.1590/0104-530X1161/13
Al-Ajmi, J. (2009). Investors' use of corporate reports in Bahrain. Managerial Auditing Journal 24(3), 266–289. https://doi.org/10.1108/02686900910941140
Almanaque Klabin 120+ (2021). (1st ed). BH Press Comunicação.
Ameer, R., & Othman, R. (2012). Sustainability practices and corporate financial performance: A study based on the top global corporations. Journal of business ethics, 108, 61-79. https://doi.org/10.1007/s10551-011-1063-y
Andriadi, K & Werastuti, D. (2022). A comprehensive study on the quality of sustainability reporting disclosure between Indonesia and other countries. Accounting, 8(1), 19-26. http://dx.doi.org/10.5267/j.ac.2021.6.010
Boess, E. R., Lyhne, I., Davila, J. G., Jantzen, E., Kjellerup, U., & Kørnøv, L. (2021a). Using Sustainable Development Goals to develop EIA scoping practices: The case of Denmark. Impact Assessment and Project Appraisal, 39(6):463–477. https://doi.org/10.1080/14615517.2021.1930832
Boess, E. R., Kørnøv, L., Lyhne, I., & Partidário, M. (2021b). Integrating SDGs in environmental assessment: Unfolding SDG functions in emerging practices. Environmental Impact Assessment Review, 90. https://doi.org/10.1016/j.eiar.2021.106632
Boess, E. R., & Del Campo, A. G. (2023). Motivating a change in environmental assessment practice: Consultant perspectives on SDG integration. Environmental Impact Assessment Review, 101. https://doi.org/10.1016/j.eiar.2023.107105
Campos, L. M. D. S., Sehnem, S., Oliveira, M. D. A. S., Rossetto, A. M., Coelho, A. L. D. A. L. & Dalfovo, M. S. (2013). Relatório de sustentabilidade: Perfil das organizações brasileiras e estrangeiras segundo o padrão da Global Reporting Initiative. Gestão & Produção, 20(4), 913-926. https://doi.org/10.1590/S0104-530X2013005000013
Carpejani, P., Pinheiro de Lima, E., Gouvea da Costa, S. E., Machado, C. G. & Da Veiga, C. P. (2017, July 30-August 3). The contribution of the process of materiality to the evolution of the field of sustainability performance measurement. [Conference Presentation abstract]. 24th International Conference on Production Research, Poznan, Poland. https://doi.org/10.12783/dtetr/icpr2017/17688
Cambridge Institute for Sustainability Leadership. (2019). In search of impact: measuring the full value of capital. University of Cambridge. https://www.cisl.cam.ac.uk/resources/sustainable-finance-publications/in-search-impact-measuring-full-value-capital-update
Costa, R., Menichini, T., & Salierno, G. (2022). Do SDGs really matter for business? Using GRI sustainability reporting to answer the question. European Journal of Sustainable Development, 11(1), 113-113. https://doi.org/10.14207/ejsd.2022.v11n1p113
Forbes Brasil. (2020, November 19). Klabin entra para Índice Dow Jones de Sustentabilidade: Companhia se junta a outras seis empresas brasileiras com presença no índice. Forbes Money Redação. https://forbes.com.br/forbesesg/2020/11/klabin-entra-para-indice-dow-jones-de-sustentabilidade/
Gallardo, A. L. C. F. & Sánchez, L. E. (2006). Práticas de gestão ambiental da construção da pista descendente da rodovia dos Imigrantes - atenuação de impactos sobre o meio físico em ambientes frágeis. Revista Brasileira de Geotecnia, 29(3), 341-358.
Gallardo, A. L. C. F., de Oliveira e Aguiar, A., & Sánchez, L. E. (2016). Linking environmental assessment and management of highway construction in Southeastern Brazil. Journal of Environmental Assessment Policy and Management, 18(1). https://doi.org/10.1142/S1464333216500022
Godoy, A. S. (1995). Pesquisa qualitativa: tipos fundamentais. Revista de Administração de empresas, 35(3), 20-29. https://doi.org/10.1590/S0034-75901995000300004
GRI. (2016). GRI 101: Fundamentos. Global Reporting Initiative. https://www.globalreporting.org/media/n05pba3a/portuguese-gri-101-foundation-2016.pdf
GRI. (2018). GRI 102: Conteúdos Gerais 2016. Global Reporting Initiative. https://www.globalreporting.org/media/mk4lwe5i/portuguese-gri-102-general-disclosures-2016.pdf
GRI. (2022a). Linking the SDGs and the GRI Standards. Global Reporting Initiative. https://www.globalreporting.org/search/?query=Linking+the+SDGs+and+the+GRI+Standards
GRI. (2022b). Our mission and history. Global Reporting Initiative. https://www.globalreporting.org/about-gri/mission-history/
Grupo de Trabalho da Sociedade Civil para a Agenda. (2021). V Relatório Luz da Sociedade Civil Agenda 2030 para o Desenvolvimento Sustentável Brasil. https://gtagenda2030.org.br/relatorio-luz/relatorio-luz-2021/
Hacking T. (2018). The SDGs and the sustainability assessment of private sector projects: theoretical conceptualization and comparison with current practice using the case study of the Asian Development Bank. Impact Assessment Project Appraisal. 37(1), 2–16. https://doi.org/10.1080/14615517.2018.1477469
International Association for Impact Assessment. (2019). Maria Partidário. In: Verheem, Rob (Ed.). Impact Assessment and the Sustainable Development Goals (SDGs) – IAIA Fastips Series Number 19. International Association for Impact Assessment. https://www.iaia.org/uploads/pdf /Fastips_19%20SDGs.pdf
Ismail, H.; Saleem, M.A.; Zahra, S.; Tufail, M.S.; Ali, R.A. (2021). Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan. Sustainability, 13(20). https://doi.org/10.3390/su132011409
Pöyry (2012). Estudo de Impacto Ambiental – EIA Industrial: Klabin Papel e Celulose – Projeto Puma – PR. (Vols. 1-7). https://www.iat.pr.gov.br/Pagina/Estudos-Ambientais-0
Jensen, J. C.; N. Berg. (2012). Determinants of traditional sustainability reporting versus integrated reporting. An Institutionalist Approach. Business Strategy and the Environment 21(5), 299– 316. https://doi.org/10.1002/bse.740
Klabin. (2018a). Relatório de Sustentabilidade 2017 – versão resumida pdf. https://klabin.com.br/documents/400373575/0/Relat%C3%B3rio-de-Sustentabilidade-2017_vers%C3%A3o-resumida.pdf/e3f77b7d-d486-5302-e16d-5b4360cc2e92?t=1628009428165
Klabin. (2018b). Relatório de Sustentabilidade 2017 – versão web. https://rs2017.klabin.com.br/
Klabin. (2019a). Relatório de Sustentabilidade 2018. https://rs2018.klabin.com.br/
Klabin. (2019b). Destaques ESG Klabin.
Klabin. (2020a). Klabin apresenta os “Objetivos Klabin para o Desenvolvimento Sustentável” (KODS) e anuncia metas que reforçam seu histórico compromisso com as iniciativas ASG. Klabin na mídia: Sustentabilidade. https://klabin.com.br/reputacao/klabin-na-midia/-/05/12/2020-klabin-apresenta-os-objetivos-klabin-para-o-desenvolvimento-
sustent%C3%A1vel-kods-e-anuncia-metas-que-refor%C3%A7am-seu-hist%C3%B3rico-compromisso-com-as-iniciativas-asg
Klabin. (2020b). Relatório de Sustentabilidade: Como nos saímos em 2019. https://klabin.com.br/documents/400373575/0/klabin-RS19+%281%29.pdf/00413039-454b-9106-fe69-2ceb6a3edecf?t=1632403202112
Klabin. (2020c). Sobre o Projeto Puma. https://projetopuma.klabin.com.br/
Klabin. (2021a) Memória Puma II: a Estação de Tratamento de Efluentes tem história pra contar. https://projetopuma.klabin.com.br/group/puma/-/memoria-puma-ete
Klabin. (2021b). Como o Projeto Puma II se tornou referência no reaproveitamento de resíduos. https://projetopuma.klabin.com.br/group/puma/-/projeto-puma-residuos
Klabin. (2021c) Relatório de Sustentabilidade: Como nos saímos em 2020. https://rs2020.klabin.com.br/wp-content/uploads/2021/06/klabin-RS20-PT_web.pdf
Klabin. (2022a). Sobre a Klabin. https://klabin.com.br/nossa-essencia/sobre-a-klabin.
Klabin. (2022b). Relatório de Sustentabilidade: Destaques do desempenho da Klabin em 2021. https://klabin.com.br/documents/400373575/0/klabin_RS2021_PT.pdf/edf6a67b-26db-df4e-8967-579c51296aa6?t=1656683856887
Klabin. (2022c). Release de Resultados 3T22. https://api.mziq.com/mzfilemanager/v2/d/1c41fa99-efe7-4e72-81dd-5b571f5aa376/f824add3-ae0e-5972-0ac0-9d2be66400a1?origin=1
Klabin. (2022d). Relatórios e performance. https://klabin.com.br/sustentabilidade/relatorios-e-performance.
Kørnøv, L., Lyhne, I., & Davila, J. G. (2020). Linking the UN SDGs and environmental assessment: Towards a conceptual framework. Environmental Impact Assessment Review, 85. https://doi.org/10.1016/j.eiar.2020.106463
KPMG. (2021). Chegou a hora: Pesquisa da KPMG sobre Relatórios de Sustentabilidade 2020 – Resultados Brasil. https://assets.kpmg/content/dam/kpmg/br/pdf/2021/06/chegou-a-hora.pdf
Liu, Y., Huang, B., Guo, H., Liu, J. (2023). A big data approach to assess progress towards Sustainable Development Goals for cities of varying sizes. Communications Earth & Environment, 4(66). https://doi.org/10.1038/s43247-023-00730-8
Martin, C. (2016). Klabin produz primeiro fardo de celulose na Unidade Puma e oficializa startup do parque fabril em Ortigueira. Revista O Papel, 77(4), 44-58. http://www.revistaopapel.org.br/noticia-anexos/1461540993_dd7701df395fcb9bbdaaceea60c7cb93_1726915139.pdf
Mattos, B. (2021, December 7). 8 empresas brasileiras estão entre as mais sustentáveis da América Latina. Forbes ESG. https://forbes.com.br/forbesesg/2021/12/8-empresas-brasileiras-estao-entre-as-10-mais-sustentaveis-da-america-latina/
Mauerhofer, V. (2019). Legal Institutions and Ecological Economics: Their Common Contribution for Achieving a Sustainable Development. Ecological Economics, 156, 350-359. https://doi.org/10.1016/j.ecolecon.2018.09.023
Milaré, E. (2021). Direito do Ambiente (12th ed.). Editora Revista dos Tribunais.
Morgan, R. K. (2012). Environmental impact assessment: the state of the art. Impact assessment and project appraisal, 30(1), 5-14. https://doi.org/10.1080/14615517.2012.661557
Morrison-Saunders, A., Sánchez, L. E., Retief, F., Sinclair, J., Doelle, M., Jones, M., ... & Pope, J. (2020). Gearing up impact assessment as a vehicle for achieving the UN sustainable development goals. Impact Assessment and Project Appraisal, 38(2), 113-117. https://doi.org/10.1080/14615517.2019.1677089
Muhmad, S. N., & Muhamad, R. (2021). Sustainable business practices and financial performance during pre-and post-SDG adoption periods: A systematic review. Journal of Sustainable Finance & Investment, 11(4), 291-309. https://doi.org/10.1080/20430795.2020.1727724
Rover, S., Murcia, F. D., Borba, J. A., & Vicente, E. F. R. (2008). Divulgação de informações ambientais nas demonstrações contábeis: um estudo exploratório sobre o disclosure das empresas brasileiras pertencentes a setores de alto impacto ambiental. Revista de Contabilidade e Organizações, 2(3), 53-72.
Sánchez, L. E. (2013a). Development of environmental impact assessment in Brazil. UVP Report, Paderborn, 27(4-5),193-200.
Sánchez, L. E. (2013b). Avaliação de Impacto Ambiental: Conceitos e Métodos (2nd ed.). Oficina de Textos.
Muhmad, S. N., & Muhamad, R. (2021). Sustainable business practices and financial performance during pre-and post-SDG adoption periods: A systematic review. Journal of Sustainable Finance & Investment, 11(4), 291-309. https://doi.org/10.1080/20430795.2020.1727724
United Nations. (2015). Transforming our world: the 2030 agenda for sustainable development. https://sustainabledevelopment.un.org/post2015/transformingourworld/publication
United Nations Development Programme. (2017). Guidelines on integrating health and gender into environmental and social impact assessment. https://hivlawcommission.org/wp-content/uploads/2017/11/EIA_New-Guideline-2017.pdf
Vieira, R. (2016). Uma fábrica verde para o futuro. Guia EXAME de Sustentabilidade 2016, p. 94-99.
Yin, R. K. (2014). Case Study Research: Design and Methods (5th ed.). Sage.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Autores
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
