Aluno: Diogo SimÕes Balula
Resumo
Companies are increasingly committed to implementing strategies related to the
Circular Economy (CE), Sustainable Development Goals (SDGs), and Corporate Social
Responsibility (CSR). This requires the development of guidelines for consistent external
communication. The fields of non-financial reporting and sustainability have wellestablished international reporting frameworks and approaches, with the most used being
the Global Reporting Initiative (GRI) framework.
This study aims to analyse how CE, SDGs, and CSR are reported in the sustainability
reports of the top revenue companies in the food, beverage, and tobacco sector among the
top 500 European revenue companies listed in the Fortune Europe 500 list. The data
collection method used involves conducting a keyword search in sustainability reports to
understand the CE approach. To address the SDGs, a method that combines the GRI
standards with SDGs in sustainability reports was employed. Moreover, the Triple
Bottom Line (TBL) was analysed by aligning the SDGs collected from the reports with
the appropriate environmental, social, and economic aspects.
The obtained results led to conclusions regarding the level of circularity in the
sustainability reports. It was found that companies in the food, beverage, and tobacco
sector mainly focus on minimizing waste and resource consumption throughout the
product lifecycle, this involves optimizing manufacturing processes to reduce material
waste, energy consumption, and pollution. In terms of disclosing reports and complying
with GRI standards, there is still much room for improvement regarding SDGs. The link
between CSR and TBL was analysed, and it was concluded that the environmental
dimension had the highest TBL disclosure in all reports, indicating that SDG practices
are having a significant impact on the natural environment and are operating in a way that
minimizes harm to environment.
Trabalho final de Mestrado