Disclosures Economic and Environmental: A case study about Suzano

Abstract

The objective of this article was to highlight through a literature review the evolution of corporate sustainability. To this end, a case study of the Suzano Company was conducted through a descriptive, bibliographic and documental research, with a qualitative-quantitative problem approach. The study was built from the analysis of the Sustainability Report (2021) drawing a parallel between the indicators of the Global Reporting Initiative - GRI, specifically in the Environmental Dimension (GRI300) and Economic Dimension (GRI200). The best result obtained by the environmental dimension, after the company intensified the governance of water management in 2021, has achieved an important evolution in relation to the goal set for 2030 of reducing by 15% the water captured in the industrial operations. It is possible to conclude, that the objectives of the sustainability assessment to evaluate the growth of organizations towards sustainability and expose to those involved the results of these efforts, in addition to GRI's efforts to develop a quality guide for sustainability reporting, the Company analyzed, demonstrates that it meets the indicators and guidelines, making information available through the disclosure of sustainability practices, becoming more transparent, achieving success in its processes, through the evaluation of its consumers, employees and stakeholders, from a more comprehensive, standardized, transparent and less transversal report, in this case, mitigating the compliance risk.