Comparative Analysis of the Sustainable Practices Based on Social …
97
Table 2 (continued)
ISO 26000
N* U* B* A* P*
Report the production, import, and export of ozone-depleting substances,
substances included in the calculation, source of emission factors used,
standards, methodologies, assumptions and/or calculation tools used
✓ ✕ ✕ ✕ ✕
Reports significant atmospheric emissions of nitrogen oxides, sulfur
oxides, and others, the source of emission factors used, standards,
methodologies, assumptions and/or calculation tools used
✓ ✕ ✕ ✕ ✕
Reports the total planned and unplanned discharges of water. It is
reported according to destination; water quality (includes treatment
method); reuse of water by another organization, standards,
methodologies, and assumptions
✓ ✓ ✕ ✕ ✓
Reports the total weight of hazardous and non-hazardous waste,
including disposal methods (reuse, recycling, composting, etc.) and how
the waste disposal method was determined
✓ ✓ ✕ ✕ ✓
Reports the total number and total volume of significant spills recorded.
It is reported according to the location, volume, material, and the
impacts of the spill
✓ ✕ ✕ ✕ ✓
Reports the total weight of hazardous waste transported, imported
hazardous waste, exported hazardous waste and treated hazardous waste,
the percentage of hazardous waste shipped internationally, standards,
methodologies and assumptions used in the calculations
✓ ✕ ✕ ✕ ✕
Reports the bodies of water and habitats that are significantly affected by
water discharge and/or runoff. For each body of water or habitat, it
reports size, protection status, and biodiversity value
✓ ✓ ✕ ✕ ✓
Reports fines and non-monetary sanctions for non-compliance with
environmental regulations
✓ ✓ ✕ ✕ ✕
Reports the percentage of new suppliers that were selected using
environmental criteria
✓ ✓ ✓ ✕ ✓
Reports potential and actual environmental impacts of the supply chain,
as well as preventive and corrective actions
✓ ✓ ✓ ✕ ✓
N* natura, U* unilever, B* grupo boticário, A* avon, P* P&G
97
Table 2 (continued)
ISO 26000
N* U* B* A* P*
Report the production, import, and export of ozone-depleting substances,
substances included in the calculation, source of emission factors used,
standards, methodologies, assumptions and/or calculation tools used
✓ ✕ ✕ ✕ ✕
Reports significant atmospheric emissions of nitrogen oxides, sulfur
oxides, and others, the source of emission factors used, standards,
methodologies, assumptions and/or calculation tools used
✓ ✕ ✕ ✕ ✕
Reports the total planned and unplanned discharges of water. It is
reported according to destination; water quality (includes treatment
method); reuse of water by another organization, standards,
methodologies, and assumptions
✓ ✓ ✕ ✕ ✓
Reports the total weight of hazardous and non-hazardous waste,
including disposal methods (reuse, recycling, composting, etc.) and how
the waste disposal method was determined
✓ ✓ ✕ ✕ ✓
Reports the total number and total volume of significant spills recorded.
It is reported according to the location, volume, material, and the
impacts of the spill
✓ ✕ ✕ ✕ ✓
Reports the total weight of hazardous waste transported, imported
hazardous waste, exported hazardous waste and treated hazardous waste,
the percentage of hazardous waste shipped internationally, standards,
methodologies and assumptions used in the calculations
✓ ✕ ✕ ✕ ✕
Reports the bodies of water and habitats that are significantly affected by
water discharge and/or runoff. For each body of water or habitat, it
reports size, protection status, and biodiversity value
✓ ✓ ✕ ✕ ✓
Reports fines and non-monetary sanctions for non-compliance with
environmental regulations
✓ ✓ ✕ ✕ ✕
Reports the percentage of new suppliers that were selected using
environmental criteria
✓ ✓ ✓ ✕ ✓
Reports potential and actual environmental impacts of the supply chain,
as well as preventive and corrective actions
✓ ✓ ✓ ✕ ✓
N* natura, U* unilever, B* grupo boticário, A* avon, P* P&G