Comparative Analysis of the Sustainable Practices Based on Social …
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Into ISO 26000, actions according to the seven main themes (organizational governance, human rights, work practices, environment, fair operating practices, consumer
issues, and community development) were selected. In the GRI, the report indexes
were raised for the universal topics of general standards applied across all companies
and for specific ones addressing economic, environmental and social issues.
To maintain the purpose of the article and focus only on the sustainable practices
of toiletries, perfumery and cosmetics companies, the criteria for company identification, sustainability report formalization and criteria not applicable to companies
in this sector were not considered.
About common actions and initiatives, data and information were researched in
sustainability reports of the evaluated companies. Then, the sustainable practices used
by the respective companies were distributed into common criteria adopted by the
standards found in the previous step: environment, social, economic and governance.
Environmental practices are those that the company applies in order to reduce the
impacts caused throughout the life cycle of the products (ABNT 2010).
Regarding social practices, these involve actions focused on human rights, work
practices, consumer issues (ABNT 2010), and community involvement through
social projects in local population development (Lourenço and Schöder 2003).
Next, economic practices of social responsibility are related to the impacts of the
organization on the economic conditions of its stakeholders and economic systems
– local, national, and global (GRI 2016).
Finally, sustainable governance practices involve rules, principles, purposes, and
values to guide the management of organizations (Andrade and Rossetti 2007),
such as accountability, competitive practices, anti-corruption practices, responsible
political involvement, and management systems (Instituto Ethos 2017).
Thus, the comparison of the results of the respective companies was performed
and it was verified the sustainable practices already applied according to the criteria
of the analyzed areas.
3.3 Comparative Analysis of Sustainable Practices
The comparative table containing the criteria is shown in Appendix 1 and includes
the environmental, social, economic and governance practices followed by Natura,
Unilever, Grupo Boticário, Avon and P&G.
In the first column, the comparison criteria that were consulted in ISO 26000
practices and the GRI report are presented. Next, the companies were compared
with Natura, used as a benchmark.
89
Into ISO 26000, actions according to the seven main themes (organizational governance, human rights, work practices, environment, fair operating practices, consumer
issues, and community development) were selected. In the GRI, the report indexes
were raised for the universal topics of general standards applied across all companies
and for specific ones addressing economic, environmental and social issues.
To maintain the purpose of the article and focus only on the sustainable practices
of toiletries, perfumery and cosmetics companies, the criteria for company identification, sustainability report formalization and criteria not applicable to companies
in this sector were not considered.
About common actions and initiatives, data and information were researched in
sustainability reports of the evaluated companies. Then, the sustainable practices used
by the respective companies were distributed into common criteria adopted by the
standards found in the previous step: environment, social, economic and governance.
Environmental practices are those that the company applies in order to reduce the
impacts caused throughout the life cycle of the products (ABNT 2010).
Regarding social practices, these involve actions focused on human rights, work
practices, consumer issues (ABNT 2010), and community involvement through
social projects in local population development (Lourenço and Schöder 2003).
Next, economic practices of social responsibility are related to the impacts of the
organization on the economic conditions of its stakeholders and economic systems
– local, national, and global (GRI 2016).
Finally, sustainable governance practices involve rules, principles, purposes, and
values to guide the management of organizations (Andrade and Rossetti 2007),
such as accountability, competitive practices, anti-corruption practices, responsible
political involvement, and management systems (Instituto Ethos 2017).
Thus, the comparison of the results of the respective companies was performed
and it was verified the sustainable practices already applied according to the criteria
of the analyzed areas.
3.3 Comparative Analysis of Sustainable Practices
The comparative table containing the criteria is shown in Appendix 1 and includes
the environmental, social, economic and governance practices followed by Natura,
Unilever, Grupo Boticário, Avon and P&G.
In the first column, the comparison criteria that were consulted in ISO 26000
practices and the GRI report are presented. Next, the companies were compared
with Natura, used as a benchmark.