SUSTAINABILITY TRIPOD ASSESSMENT IN A STATE-OWNED POWER SECTOR

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Fabricio Emanoel Reus
Karina Vidal Bastos
Stephane Louise Boca Santa
Carlos Rogerio Montenegro de Lima
Thiago Coelho Soares

Abstract

This article aims to evaluate the indicators related to the tripod of sustainability in a state-owned electricity sector. A case study will be elaborated, where from the management and sustainability reports the triple bottom line (TBL) will be analyzed. The longitudinal section of the study covers the years 2015 to 2018. For data analysis, Iramuteq software was used, applying the following content analysis techniques: (i) Correspondence Factor Analysis (CFA), which associates texts with modalities of a single characterization variable, allowing the comparison of the textual production of these modalities; (ii) Similitude Analysis that identifies the competitions between the words and their result, giving indications of the connectedness between the words, and; (iii) Word cloud that groups words and organizes them graphically according to their frequency. It was possible to identify the relationships between the sustainability tripod and the Management and Sustainability reports in the evaluated organization. The article is original because it makes a set of statistical analyzes from the management and sustainability reports, in a case study, and thus demonstrates in practice the relationship between the economic, social and environmental sustainability of the organization.


 


 

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How to Cite
Reus, F. E. ., Bastos, K. V. ., Boca Santa, S. L. ., Lima, C. R. M. de, & Soares, T. C. . (2021). SUSTAINABILITY TRIPOD ASSESSMENT IN A STATE-OWNED POWER SECTOR. Revista Brasileira De Meio Ambiente & Sustentabilidade, 1(5), 4–32. Retrieved from https://rbmaes.emnuvens.com.br/revista/article/view/109
Section
Artigos
Author Biographies

Fabricio Emanoel Reus, Eletrosul

Graduado em Administração pela Universidade Federal de Santa Catarina. Administrador na Eletrosul. E-mail: fabricioreus@hotmail.com

Karina Vidal Bastos, UNISUL

Mestranda em Administração pela Universidade do Sul de Santa Catarina. Graduada em Administração/Univali. Administradora na Embraed. E-mail: karina@embraed.com.br

Stephane Louise Boca Santa, Unisul

Mestre em Contabilidade pela Universidade Federal de Santa Catarina. Doutoranda em administração na Universidade do Sul de Santa Catarina. E-mail: stephanelou.bs@gmail.com

Carlos Rogerio Montenegro de Lima, UFSC/BADESC

Doutor em Engenharia da Produção pela Universidade Federal de Santa Catarina. Auditor no BADESC. E-mail: calmontenegro@gmail.com

Thiago Coelho Soares, Unisul

Doutor em Administração pela Universidade Federal de Santa Catarina. Professor do PPGA Stricto Sensu da Unisul. E-mail: Thiago.soares@unisul.br