The Use and Importance of Sustainability Indicators in Organizations – Case Studies in Electric Power Companies

Abstract

The study aims to understand the use and relative importance of sustainability indicators based on the Global Reporting Initiative (GRI) guidelines, through case studies in two expressive Brazilian electrical power supply companies. Data were gathered through in-depth interviews and questionnaires. The results show that both companies have used the majority of GRI indicators and their managers have identified all the three dimensions – economic, social and environmental – as important, although the degrees of importance are different between the two companies, possibly due to the diverse sustainability management maturity and different scope in their operations along the value chain. Therefore Company 1, which works on generation, transmission and distribution of electrical energy, has shown higher maturity on sustainability management and presents a more balanced indicators system among the three dimensions, while Company 2, which operates in transmission and distribution, shows less concern with environmental indicators.