A decomposição do modelo da global reporting initiative (GRI) para avaliação de relatórios de sustentabilidade

Abstract

The present paper is bibliographical and documental research performed aimed at improving the assessment model of the Global Reporting Initiative (GRI) core indicators in relation to the Effective Level of Evidence (GEE) and verifying if the measurement of information quality in sustainability reports can be impacted if based on information nuclei. The theory analyzes concepts concerning the social balance and the main criticism regarding the adoption of the report. The methodology adopted to develop the research was based on the breakdown of the 2002 GRI model per semantic criteria of the Portuguese language. Data analysis generated three tendencies: the behavior of the samples after the reassessment per information nuclei, leveraging each company vis-à-vis reassessed items and frequency of recurring indicators among those reassessed. It was noted that sustainability reports have a high potential as an analysis tool, but it is necessary to encourage improvements in aspects, such as standardization and transparency, so that they can be used with more consistency and reliability in the decision-making process.