Comparative analysis of the Sustainability Reports of port sector companies in the Port of Santos, SP according to GRI standards - Global Report Initiative Greicilene Regina Pedro, Paulo Cesar Abrantes, Antônio Fumiyoshi Tamashiro, Lucas Oliveira da Cruz Siqueira, Maria Luiza dos Santos de Paula, Fabio Giordano

Abstract

The Port of Santos generates important impacts to the local ecosystem. The objective of this paper was to compare the adherence level of the reports of the Santos and SP port terminals, which presented their reports according to the standards established by the GRI - Global Report Initiative. In addition, the existence of external audit and the question of their transparency and credibility were evaluated. The data found show that reporting organizations mostly adhere to GRI standards at different levels. However, important sectors of the Port of Santos have not yet adopted this management tool aiming at the adoption of sustainable development precepts.