Disclosure ODS em empresas de saneamento brasileiras: uma análise dos relatórios de sustentabilidade

Abstract

Faced with new social demands, the United Nations (UN) has developed the 17 Sustainable Development Goals (SDGs), which are part of an action that seeks to promote sustainability and social and economic well-being. In this context, sustainability reports are of great relevance to stakeholders and are an important tool for companies in today's market. Therefore, this research sought to analyze the disclosure of the SDGs by sanitation companies in Brazil. To this end, a sample of 9 companies was used, including state-owned companies - listed and unlisted on the stock exchange - and non-state-owned companies. The information was collected from the Sustainability Reports published between 2021 and 2022, in which a qualitative analysis of the disclosure was made. The results showed that non-state-owned sanitation companies have the highest number of SDGs mentioned in their reports, followed by state-owned companies listed on the stock exchange and, lastly, state-owned companies not listed on the stock exchange. The research leads to the conclusion that it is not enough for companies just to mention the SDGs, but it is necessary to develop actions that seek to achieve the goals set by the UN.