Inconsistencies in Sustainability Reports – The Case Suzano

Abstract

This paper aims to highlight the inconsistencies of the Sustainability Report Suzano in 2009 and 2010. From an analysis of documents about the 30 environmental indicators contained in the report, a comparison is made ??of this information to model the Global Reporting Initiative (GRI), showing the degree of commitment and truthfulness in regard to environmental indicators adopted by the company. We have detected that there are differences in level of service indicators reported by the company, and are noticeable errors involving the values ??that quantified the materials used in production without any notification that it was evident to clarify the reason for the differences observed, implying that their reports do not have a degree of reliability desired. Similar studies are needed to ascertain whether the fact discovered through this research is a common practice involving the Sustainability Reports point or situation.

Keywords: Environmental Accounting, Global Reporting Initiative (GRI), Sustainable Development, Corporate Social Responsibility, Industry.