Análise de aderência dos relatórios de sustentabilidade da Petróleo Brasileiro S.A. no período de 2018 a 2021.

Abstract

Sustainability reports are the main tool for disclosure and transparency of information related to the environment, social and governance of organizations and companies today. Based on the rules and guidelines of the Global Reporting Initiative, companies and organizations must standardize and follow certain requirements for the development of their reports. From this, the main objective of this work is the analysis of the degree of adherence of the sustainability reports of the oil and gas company Petróleo Brasileiro S.A. (Petrobrás) from 2018 to 2021. The sustainability reports of the years studied, the GRI Standards to the GRI G4 standard, the interpretative analysis and classification of the information and indicators contained in the reports were used, comparing the GRI 300 series. After classifying the indicators, the Full Adherence Degree (GAPIE) and the Degree of Effective Evidence (GEE) were calculated. Finally, the evolution of the GAPIE and GEE results over the four years was analyzed and compared, and it was proved that Petrobras' sustainability report underwent changes over the years of 2018 and 2019, adapting and obtaining its greatest result in the year of 2020, and the following year it again declined in relation to the percentage of adherence. The low results of GAPIE and GEE in 2018 and 2019 are mainly due to the reformulation of decisions related to material topics and the approach of topics within the sustainability reports. In 2021, the main inconsistency was the choice to not approach material topics from the 300 series that were selected in past reports. The inconsistency in the choice of information influences the results of the indicators, indicating that the use of the new updated standards for the oil and gas sector, GRI 11: Oil and Gas Sector, is an option for the standardization of reports over the next few years.