50
P. B. Carvalho et al.
However, as the focus was given to the social record, topics about this aspect were
considered extremely relevant to the project. Furthermore, consequently, those of the
other notebooks (environmental and economic) were in the category of “not going
to have for now.” Hence, no topic was classified in the category “could.”
Remembering that, for this purpose, only aspects related to the group classified as
MUST were made, according to the prioritization through the MoSCoW tool, which
defined in four different groups; must, should, could and would (not going to have
for now).
Moreover, all were considered, according to the VUCA classification, as complex,
because each topic covers different forms (various ways of being met) and indicators.
For this reason, the other categories of VUCA classification do not appear in Table
3, which are volatiles (change rapidly), uncertain (there is doubt about its impact),
and ambiguous (lack of clarity) material topics.
Then, after the prioritization is completed, it is necessary to model which aspects
will be performed by the organization in order to meet the guidelines indicated by
the GRI Standard. In this case, modeled aspects will be the indicators, which will be
demonstrated in the report in order to describe how the company acts towards each
of the selected material topics, which are presented in Table 4.
Because the clipping was made before the social booklet (GRI 400), the indicators,
203-1 and 203-2, modeled on the local community development topic will be disregarded in the next stages of the example, since they interact with economic booklet
(GRI 200). However, it should be noted that, in a complete case, this relationship
will appear in the correlation matrix and, consequently, considered for project development. Then, the correlation was expounded, which resulted in a 5 × 11 matrix,
due to the 5 requirements and 11 indicators, which is presented in Table 5.
Considering this, it is clear that indicator 413-1 has an indirect relationship with
the material topic of “diversity and equal opportunities”; 405-1 and 405-2 relate
to the topic of “employee health and work environment” and; There are also links
between the indicators of the topics of “business ethics and compliance” and “social
and environmental impacts of the supply chain”. That is, the quadrants of the matrix
that present the letter “v” characterize the relationship between the indicator and the
topic. In contrast, those that are composed of the letter “n,” indicate the non-existence
of such behavior.
Having completed the planning stage, the second phase of the procedure begins,
the diagnostic phase. That is the stage in which the team responsible for preparing
the report began searching for all current information about the selected indicators.
This survey was conducted through interviews, formal or informal, depending on the
type of information collected, and the employee interviewed; through internal environmental management software and work tools, like Microsoft Excel and Microsoft
Word.
For these interviews, the tool, called payrolls, was used as a basis. This is a
document composed of a set of questions to be answered by the company’s employees
consulted for the preparation of the report, due to the actions within the organization.
This is because they relate to the development of the report through its attributions
within the organization. Thus, the set of questions asked for context purposes are
P. B. Carvalho et al.
However, as the focus was given to the social record, topics about this aspect were
considered extremely relevant to the project. Furthermore, consequently, those of the
other notebooks (environmental and economic) were in the category of “not going
to have for now.” Hence, no topic was classified in the category “could.”
Remembering that, for this purpose, only aspects related to the group classified as
MUST were made, according to the prioritization through the MoSCoW tool, which
defined in four different groups; must, should, could and would (not going to have
for now).
Moreover, all were considered, according to the VUCA classification, as complex,
because each topic covers different forms (various ways of being met) and indicators.
For this reason, the other categories of VUCA classification do not appear in Table
3, which are volatiles (change rapidly), uncertain (there is doubt about its impact),
and ambiguous (lack of clarity) material topics.
Then, after the prioritization is completed, it is necessary to model which aspects
will be performed by the organization in order to meet the guidelines indicated by
the GRI Standard. In this case, modeled aspects will be the indicators, which will be
demonstrated in the report in order to describe how the company acts towards each
of the selected material topics, which are presented in Table 4.
Because the clipping was made before the social booklet (GRI 400), the indicators,
203-1 and 203-2, modeled on the local community development topic will be disregarded in the next stages of the example, since they interact with economic booklet
(GRI 200). However, it should be noted that, in a complete case, this relationship
will appear in the correlation matrix and, consequently, considered for project development. Then, the correlation was expounded, which resulted in a 5 × 11 matrix,
due to the 5 requirements and 11 indicators, which is presented in Table 5.
Considering this, it is clear that indicator 413-1 has an indirect relationship with
the material topic of “diversity and equal opportunities”; 405-1 and 405-2 relate
to the topic of “employee health and work environment” and; There are also links
between the indicators of the topics of “business ethics and compliance” and “social
and environmental impacts of the supply chain”. That is, the quadrants of the matrix
that present the letter “v” characterize the relationship between the indicator and the
topic. In contrast, those that are composed of the letter “n,” indicate the non-existence
of such behavior.
Having completed the planning stage, the second phase of the procedure begins,
the diagnostic phase. That is the stage in which the team responsible for preparing
the report began searching for all current information about the selected indicators.
This survey was conducted through interviews, formal or informal, depending on the
type of information collected, and the employee interviewed; through internal environmental management software and work tools, like Microsoft Excel and Microsoft
Word.
For these interviews, the tool, called payrolls, was used as a basis. This is a
document composed of a set of questions to be answered by the company’s employees
consulted for the preparation of the report, due to the actions within the organization.
This is because they relate to the development of the report through its attributions
within the organization. Thus, the set of questions asked for context purposes are