Critical Analysis of CSR Reports
Evaluate the company’s sustainability report based on adherence to the Global Reporting Initiative’s (GRI) technical protocols and the level of integration of the reported indicators, in addition to making suggestions to improve it for the next reporting cycle.
- GRI Guidelines
- National and international academic studies
- Adherence to GRI guidelines: assessment of technical protocols of indicators to identify vulnerabilities and compliance with methodology.
- Adherence to the reporting principles: ensure information meets the GRI reporting principles of balance, completeness, and clarity of information.
- Level of integration: use of methodology adopted by academic studies to assess whether the information being reported relates to economic and financial issues, performance indicators and the company’s value generation.
- Potential for improvement: presentation of vulnerabilities and suggestion to improve in terms of adherence to GRI protocols and level of integration.
- Analysis of materiality: analysis of the methodology used to define the relevance of topics reported and suggestions to improve.
- General analysis of the report: evaluation of the reporting process as a whole, regarding employed methodologies, market practices and trends.
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