A carregar...
Publicação
O REPORTE NÃO FINANCEIRO NO SETOR DE MEDIA E ENTRETENIMENTO. O CASO DE ESTUDO DO GRUPO IMPRESA
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 2.66 MB | Adobe PDF |
Orientador(es)
Resumo(s)
Uma sociedade em rápida mudança necessita de acesso a informação atualizada, comparável e fidedigna para que organizações, indivíduos e governos possam tomar decisões informadas. O Reporte Não Financeiro (RNF) permite que as empresas comuniquem às partes interessadas informações acerca do seu desempenho em matéria de sustentabilidade, observando-se para tal uma tendência crescente do recurso a critérios ESG. O contexto regulamentar europeu tem evoluído para exigir maior transparência e responsabilização às grandes empresas, sendo o investimento sustentável uma das estratégias europeias centrais para alcançar os seus objetivos de sustentabilidade.
A presente dissertação tem como objetivo o estudo da evolução do RNF no contexto europeu e atuais tendências no setor de media e entretenimento. O caso de estudo da empresa portuguesa Grupo Impresa (GI) foi utilizado para a aplicação de uma metodologia de diagnóstico e desenvolvimento do RNF, a partir das melhores práticas identificadas para o setor. A metodologia aplicada permitiu localizar o GI num estágio preliminar do seu RNF, comparativamente com as suas congéneres. Para identificar o impacte da empresa no clima, recorreu-se à inventariação das suas emissões de GEE, tendo-se quantificado as emissões de scope 1, scope 2 e categoria 1 do scope 3 para o ano de 2021. Neste âmbito, constatou-se que o indicador de intensidade carbónica do GI ultrapassa o valor médio obtido para a amostra analisada de empresas pertencentes ao setor.
Apesar das tentativas da União Europeia para uniformizar o RNF, este é ainda marcado pela heterogeneidade de metodologias e informação disponibilizada por cada empresa, dificultando a sua comparabilidade. Ainda assim, identifica-se como maior desafio a frequente utilização do RNF de forma seletiva e contraditória. Esta temática deve continuar a ser alvo de estudo por parte da comunidade científica, nomeadamente a forma como o RNF pode potenciar a participação das empresas na transição para uma sociedade sustentável e resiliente.
A rapidly changing society needs access to up-to-date, comparable, and reliable information so that organizations, individuals, and governments can make informed decisions. Non-Financial Reporting (NFR) allows companies to communicate information on their sustainability performance to their stakeholders, with a growing trend towards ESG criteria. The European regulatory environment has evolved to demand greater transparency and accountability to large enterprises, with sustainable investment being one of the central European strategies for achieving its climate and sustainability goals. This dissertation studies the evolution NFR in the European context and current tendencies within the media and entertainment sector. The case study of the Portuguese company Grupo Impresa (GI) was used with the purpose of applying a methodology for diagnosis and development of NFR. This was done with consideration for the best practices identified within its sector. Through the applied methodology, in the characterization and diagnosis phases, it was possible to frame GI in a preliminary stage of its NFR, when comparing with companies alike. To identify GI´s impact on climate an inventory process of their Greenhouse Gas (GHG) emissions was conducted, by quantifying the company´s scope 1, scope 2 and category 1 of scope 3 for the year of 2021. Within this framework, the carbon intensity indicator calculated for the company surpassed the average value obtained for the sample of companies analyzed from the same sector. Despite European Union´s attempts to standardize NFR, this tool is still used by different companies with a heterogeneity of methodologies and data, which is an obstacle to its comparability. Still, the biggest challenge within the NFR context is its use in a selective and contradictory way. This research theme should, thus, continue to be studied, namely how NFR can be a catalyst for companies’ participation in the transition to a sustainable and resilient society.
A rapidly changing society needs access to up-to-date, comparable, and reliable information so that organizations, individuals, and governments can make informed decisions. Non-Financial Reporting (NFR) allows companies to communicate information on their sustainability performance to their stakeholders, with a growing trend towards ESG criteria. The European regulatory environment has evolved to demand greater transparency and accountability to large enterprises, with sustainable investment being one of the central European strategies for achieving its climate and sustainability goals. This dissertation studies the evolution NFR in the European context and current tendencies within the media and entertainment sector. The case study of the Portuguese company Grupo Impresa (GI) was used with the purpose of applying a methodology for diagnosis and development of NFR. This was done with consideration for the best practices identified within its sector. Through the applied methodology, in the characterization and diagnosis phases, it was possible to frame GI in a preliminary stage of its NFR, when comparing with companies alike. To identify GI´s impact on climate an inventory process of their Greenhouse Gas (GHG) emissions was conducted, by quantifying the company´s scope 1, scope 2 and category 1 of scope 3 for the year of 2021. Within this framework, the carbon intensity indicator calculated for the company surpassed the average value obtained for the sample of companies analyzed from the same sector. Despite European Union´s attempts to standardize NFR, this tool is still used by different companies with a heterogeneity of methodologies and data, which is an obstacle to its comparability. Still, the biggest challenge within the NFR context is its use in a selective and contradictory way. This research theme should, thus, continue to be studied, namely how NFR can be a catalyst for companies’ participation in the transition to a sustainable and resilient society.
Descrição
Palavras-chave
Reporte Não Financeiro Alterações climáticas Responsabilidade empresarial GHG Protocol Standard Investimento sustentável