Aspectos negativos no modelo de reporte proposto pela GRI: a opinião das organizações que reportam

ABSTRACTNegative aspects in reporting model proposed by GRI: the views of the reporting organizationsThe purpose of this study is to identify negative aspects in the reporting model proposed by the Global Reporting Initiative (GRI), according to the opinion of the staff responsible for reporting. The importance of this study lies in the fact that few studies investigate the sustainability reports from this point of view and that it offers to GRI specific points to be improved. The research was conducted through content analysis of the answers of 27 companies to the following questions What are the negative aspects you identify in the reporting model proposed by GRI? The questionnaire was sent to all Brazilian companies that published the GRI report concerning base year 2010 between 2011 and 2013. As a result, respondents considered that the companies have difficulty to understand the guidelines proposed by GRI, which was considered complex, ambiguous and too flexible, thus undermining standardization and comparison between the reports. This fact has implications for the GRI, which should propose a simpler and less flexible methodology