SDG Adherence of Social Performance Indicators Used by Brazilian Mining, and Oil and Gas Extraction Companies

ACM CHIL 2021 : proceedings of the 2021 ACM Conference on Health, Inference, and Learning : April 8-9, 2021, Virtual Event. ACM Conference on Health, Inference, and Learning (2021 : Online) Pub Date : 2022-04-29 DOI:10.3998/sdi.1816

Ivan Santiago da Silva, Márcio Sampaio Pimentel

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Abstract

This study aimed to examine whether the social performance indicators used by mining companies participating in the BM & FBOVESPA Corporate Sustainability Index (indice de sustentabilidade empresarial [ISE]) during 2005–2021 were aligned with United Nations’ Sustainable Development Goals (SDGs). Content analysis was conducted after collecting key information from voluntary sustainability reports presented by the companies. The results uncovered 423 social indicators and revealed repeated discontinuity and large time gaps of as many as 6 years in the disclosure of sustainability information. Among the SDGs investigated, the most discussed were (in order): SDGs 4, 3, 5, 1, 10, and 2. Thus, it is recommended that even though SDGs have been implemented since 2015, the desired social impact can be created only when companies in the mining and extraction sectors make a formal commitment to continuously disseminate sustainability reports and work equitably on SDG goals.

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巴西矿业、石油和天然气开采公司使用的社会绩效指标的可持续发展目标遵守情况

本研究旨在研究2005-2021年期间参与BM & FBOVESPA企业可持续发展指数(Index de sustentabilidade empresarial [ISE])的矿业公司使用的社会绩效指标是否与联合国可持续发展目标(sdg)一致。内容分析是在收集公司自愿提交的可持续发展报告的关键信息后进行的。结果发现了423项社会指标，可持续信息披露出现了反复不连续和长达6年的大时间间隔。在被调查的可持续发展目标中，讨论最多的是(按顺序):可持续发展目标4、3、5、1、10和2。因此，我们建议，尽管可持续发展目标自2015年以来已经实施，但只有当采矿和开采行业的公司正式承诺持续传播可持续发展报告并公平地实现可持续发展目标时，才能产生预期的社会影响。

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ACM CHIL 2021 : proceedings of the 2021 ACM Conference on Health, Inference, and Learning : April 8-9, 2021, Virtual Event. ACM Conference on Health, Inference, and Learning (2021 : Online)

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