Análise Dos Relatórios De Sustentabilidade De Empresas Do Setor Alimentício: Uma Avaliação Comparativa Entre Temas Materiais, Metas, Indicadores E Ações

Abstract

The agribusiness sector accounts for 24.8% of Brazil's Gross Domestic Product (GDP) and also has international exposure in terms of the country's commodity exports (CEPEA/USP, 2022). On the other hand, this same sector has significant environmental impacts, such as the high rate of greenhouse gas emissions, which account for 25% of the country's total emissions directly and 74% indirectly (SEEG, 2023). In more detail, the livestock sector has challenges in mitigating impacts related to waste management, use of resources and integration of sustainable practices in its production chain. In this sense, this study aims to understand how material themes, targets, indicators and actions to mitigate impacts are contributing to sustainable development. The work adopted a deductive qualitative methodological approach with a focus on documentary research. The main documents evaluated were the sustainability reports publicly disclosed on the investor relations websites of the companies in scope. The results showed that the goals reported by the companies are aligned with SDGs 2, 8, 12 and 15 ("Zero Hunger and Sustainable Agriculture", "Decent Work and Economic Growth", "Responsible Consumption and Production" and "Life on Land"). and the material topics were primarily aligned with SDG 13, 7 and 6 ("Action against Global Climate Change", "Affordable and Clean Energy" and "Drinking Water and Sanitation"). In addition, this work made practical contributions, since it assessed the information self-declared by the companies regarding sustainable development.