Comparative Analysis of the Sustainable Practices Based on Social …
91
Table 1 Quantitative results of the attendance criteria of the ISO 26000 and the GRI report for the
companies
Criteria
Natura
Unilever
Boticário
Avon
P&G
Environmental
ISO
32
32
31
27
25
26
GRI
29
27
20
11
10
17
Total
61
59
51
38
35
43
Social
ISO
37
33
31
26
22
31
GRI
34
25
28
11
6
20
Total
71
58
59
37
28
51
Economic
ISO
3
2
2
1
1
2
GRI
9
9
9
2
1
6
Total
12
11
11
3
2
8
Governance
ISO
43
41
37
25
33
29
GRI
30
25
25
11
6
11
Total
73
66
62
36
39
40
Furthermore, analyzing the frequency of meeting the criteria among the standards,
it is noted that the ISO 26000 standards have higher compliance than the GRI. The
behavior of the results is a consequence of the structure of ISO 26000 and GRI since
ISO provides guidelines while GRI requires disclosure of data in a specific format.
Moreover, the criteria of each scope of ISO and GRI are similar and interrelated,
both numerically and in content. For this reason, the integration and standardization of sustainability norms and tools are necessary for sustainability assessment in
companies and the dissemination of sustainable practices. In Appendix 1, the same
or similar criteria in ISO and GRI were addressed, making this integration possible.
Subsequently, the percentages of compliance with the criteria of each company
in each scope of sustainability and the total averages are presented (Fig. 1).
According to Fig. 1, Natura played the role of benchmarking and had an attendance
level of approximately 90%, followed by Unilever, P&G, Grupo Boticário and Avon.
Natura showed the best performance in environmental practices, with 100% (ISO)
and 93% (GRI) of attendance and the worst performance in social practices, reaching
89% (ISO) and 74% (GRI). Despite this, the most GRI indices that Natura did not
attend or reveal, were also not presented by companies in their reports.
In economic practices, Natura also had the best performance, meeting 2 of the 3
ISO criteria and 100% of the GRI requirements.
Concerning to the analyzed companies, without Natura, as Unilever and P&G are
companies incorporated in many sectors and countries (have sustainability reports
since 1999), they presented the highest sustainability performance. This fact may
91
Table 1 Quantitative results of the attendance criteria of the ISO 26000 and the GRI report for the
companies
Criteria
Natura
Unilever
Boticário
Avon
P&G
Environmental
ISO
32
32
31
27
25
26
GRI
29
27
20
11
10
17
Total
61
59
51
38
35
43
Social
ISO
37
33
31
26
22
31
GRI
34
25
28
11
6
20
Total
71
58
59
37
28
51
Economic
ISO
3
2
2
1
1
2
GRI
9
9
9
2
1
6
Total
12
11
11
3
2
8
Governance
ISO
43
41
37
25
33
29
GRI
30
25
25
11
6
11
Total
73
66
62
36
39
40
Furthermore, analyzing the frequency of meeting the criteria among the standards,
it is noted that the ISO 26000 standards have higher compliance than the GRI. The
behavior of the results is a consequence of the structure of ISO 26000 and GRI since
ISO provides guidelines while GRI requires disclosure of data in a specific format.
Moreover, the criteria of each scope of ISO and GRI are similar and interrelated,
both numerically and in content. For this reason, the integration and standardization of sustainability norms and tools are necessary for sustainability assessment in
companies and the dissemination of sustainable practices. In Appendix 1, the same
or similar criteria in ISO and GRI were addressed, making this integration possible.
Subsequently, the percentages of compliance with the criteria of each company
in each scope of sustainability and the total averages are presented (Fig. 1).
According to Fig. 1, Natura played the role of benchmarking and had an attendance
level of approximately 90%, followed by Unilever, P&G, Grupo Boticário and Avon.
Natura showed the best performance in environmental practices, with 100% (ISO)
and 93% (GRI) of attendance and the worst performance in social practices, reaching
89% (ISO) and 74% (GRI). Despite this, the most GRI indices that Natura did not
attend or reveal, were also not presented by companies in their reports.
In economic practices, Natura also had the best performance, meeting 2 of the 3
ISO criteria and 100% of the GRI requirements.
Concerning to the analyzed companies, without Natura, as Unilever and P&G are
companies incorporated in many sectors and countries (have sustainability reports
since 1999), they presented the highest sustainability performance. This fact may