Sustentabilidade empresarial: estudo nas companhias estaduais de saneamento da região nordeste

Abstract

The object of this research is to investigate the sustainability dimensions of the financial and non-financial reports of the state sanitation companies located in the Northeast Region of Brazil. For this, a descriptive and qualitative documentary research was carried out applies the concepts and tools of corporate sustainability to these companies. The data collection used for the research in question was elaborated through the collection of financial and non-financial reports of these companies, available in their electronic websites. The analysis of the sustainability dimensions approach was done through the identification of these dimensions in the analyzed reports in consonance with the available literature on the subject. The chosen research methodology allowed the analysis of the approach of the dimensions of sustainability through the identification and later description of these dimensions, identifying from the literature and the companies with wider dissemination, the characteristics related to these dimensions that are most repeated in this business activity applying, when possible, the parameterization of these characteristics in other companies studied. Thus, from the analysis of the data, it was possible to verify the absence of reports on sustainability in the financial and non-financial reports of the companies studied, there is a divergence in the way they are exposed, thus it is possible to indicate their publication when absent, and improvements in evidence of these dimensions when present.