Abstract Paper aims This study proposes, applies, and discusses a model based on the analytic hierarchy process (AHP) method with the objective of assessing the issue of materiality of sustainability reports in the Global Reporting Initiative (GRI) model of civil construction companies. Originality The published literature contains few studies that propose quantitative models for the assessment of materiality for sustainability reports. To address this data gap, the present research suggests new paths. Research method After the hierarchical structure of the model had been developed, specialists were asked to prioritize the criteria and sub-criteria in their orders of preference. Their decisions were collected through a questionnaire and the responses were included in the model using the individual aggregation of priorities method applied to the AHP. Main findings It was concluded that there is scope for improving the quality of sustainability reports, as there are companies that fail to disclose relevant topics according to the judgment of the specialists consulted in this study. Implications for theory and practice The AHP method with absolute measurement proved to be an efficient model, mainly because it allows for weighting of criteria and sub-criteria, demonstrating that it is useful for comparing the materiality of company reports.

Resumo: Considerando o importante papel desempenhado pelas grandes instituições bancárias em prol do desenvolvimento sustentável, especialmente devido ao porte e à capilaridade dessas organizações, objetiva-se neste artigo comparar indicadores de sustentabilidade (econômicos, ambientais e sociais) divulgados em relatórios de algumas dessas instituições que atuam no mercado brasileiro. Os quatro bancos selecionados para esta pesquisa são aqueles que publicaram os seus relatórios de sustentabilidade no padrão da Global Reporting Initiative para 2017 e que compunham a carteira do Índice de Sustentabilidade Empresarial, promovido pela “Brasil, Bolsa e Balcão”, em 2018. São eles: Banco do Brasil; Bradesco; Itaú; e Santander. Para a consecução da pesquisa foi utilizado o método Analytic Hierarchy Process (AHP) com o uso de ratings. Após a elaboração da estrutura hierárquica do problema, foi requerido que especialistas, pesquisadores da área de sustentabilidade, ponderassem o grau de relevância dos indicadores analisados nesta pesquisa. Construiu-se então um ranking dos bancos selecionados em relação ao desempenho de sustentabilidade, a partir dos pesos conferidos a cada indicador e dos dados disponíveis nos relatórios de sustentabilidade de cada instituição investigada. A ordem obtida no ranking foi a seguinte: Itaú; Santander; Bradesco; e Banco do Brasil. Conclui-se que os dados apontados neste trabalho mostram que há, no setor bancário, espaço para evolução em relação à sustentabilidade, principalmente na questão social. O método AHP com ratings se mostrou eficiente, especialmente por possibilitar ponderações dos critérios e subcritérios de avaliação, o que comprova sua utilidade na comparação de empresas no que concerne aos seus desempenhos de sustentabilidade.

Abstract: Large banking institutions play an important role in sustainable development, especially owing to their size and capillarity. Therefore, the objective of this study is to compare sustainability indicators (economic, environmental, and social) published in the reports of some of these institutions that operate in the Brazilian market. The four banks selected for this study were the ones that published their sustainability reports in the 2017 Global Reporting Initiative standard, and that comprised the portfolio of the Corporate Sustainability Index, promoted by “Brasil, Bolsa e Balcão,” in 2018. These banks were Banco do Brasil, Bradesco, Itaú, and Santander. The analytic hierarchy process (AHP) with the use of ratings was used to carry out the research. After elaborating on the hierarchical structure of the problem, specialists, who were researchers in the field of sustainability, were required to weigh the degree of relevance of each of the indicators analyzed in this study. A ranking of the selected banks was then obtained in relation to their sustainability performances, which was based on the weights given to each indicator and the data available in the sustainability reports of each institution investigated. The banks were ranked in the following order: Itaú, Santander, Bradesco, and Banco do Brasil. The results of this study showed that there is room for evolution in relation to sustainability, mainly in the social department, in the banking sector. The AHP method with the use of ratings proved to be efficient, especially because it allowed for the weighing of the evaluation criteria and sub-criteria; this proved the usefulness of the method in comparing companies with regard to their sustainability performance.

Resumo: A administração pública brasileira possui milhares de órgãos e setores distribuídos pelo território nacional, em nível federal, estadual e municipal, desenvolvendo atividades que podem provocar impactos sociais e ambientais significativos. O objetivo desta pesquisa é propor um índice de sustentabilidade por meio do Modelo de Diagnóstico Socioambiental para o Setor Público (Disasp). Esse modelo baseia-se no Sistema Contábil Gerencial Ambiental, elaborado por pesquisadores da Universidade Federal de Santa Catarina. O modelo proposto complementa esse sistema incluindo as diretrizes da Agenda Ambiental da Administração Pública, programa do Ministério do Meio Ambiente que busca incentivar práticas de gestão socioambiental no setor governamental. O método Disasp foi testado em uma autarquia federal situada no município do Rio de Janeiro. Para o diagnóstico da instituição direcionou-se o questionário a sete gestores, contendo 124 questões, segundo oito eixos temáticos: Uso Racional dos Recursos Naturais e Bens Públicos; Gestão Adequada dos Resíduos; Qualidade de Vida no Ambiente de Trabalho; Sensibilização e Capacitação; Compras Públicas Sustentáveis; Construções Sustentáveis; Responsabilidade Socioambiental; e Gestão Institucional. Como resultado, obteve-se um índice de sustentabilidade considerado “fraco”, indicando a necessidade de esse órgão melhorar seu desempenho socioambiental. O estudo indica que o Disasp cumpriu de forma adequada seu papel como instrumento de avaliação socioambiental para o setor público. Para estudos futuros, pode-se estender a aplicação do método Disasp em outros momentos da autarquia estudada, bem como aplicá-lo a outros órgãos públicos.

Abstract: The Brazilian public administration system has thousands of organizations and departments at federal, state, and municipal levels, distributed throughout the national territory. These conduct activities that can have significant social and environmental impacts. The present research aims to propose a sustainability index through the Public Sector Social-environmental Diagnosis Model (DISASP). This model is based on the Environmental Management Accounting System developed by researchers from the Federal University of Santa Catarina. The proposed model complements this system by including the guidelines of the Environmental Public Administration Agenda, a Ministry of the Environment program that encourages socio-environmental management practices in the government sector. The DISASP method was tested in a federal autarky in the city of Rio de Janeiro. For institutional diagnosis, seven managers were sent a questionnaire containing 124 questions with eight thematic axes: Rational Use of Natural Resources and Public Goods; Adequate Waste Management; Quality of Life in the Work Environment; Awareness and Training; Sustainable Public Procurement; Sustainable Construction; Social and Environmental Responsibility; and Institutional Management. A “weak” sustainability index was obtained, indicating the need for this sector to improve its socio-environmental performance. The study indicated that DISASP adequately fulfilled its role as an instrument for assessing socio-environmental practices in the public sector. Future studies should extend application of the DISASP method to the autarky under study at various points in time, as well as apply it to other public agencies.