Publicação
Sustainability reporting in a company of the automotive sector
| Resumo: | The present dissertation was developed under the scope of the Integrated Master in Industrial Engineering and Management at the University of Minho. The research project was pursued considering a curricular internship in a company of the automotive sector that manufactures plastic car interior decorative components - Fehst Componentes Lda (FCL). Hence, considering the high pressure placed in this industry respecting sustainability, companies are required to be transparent and to demonstrate their commitment to corporate social responsibility. Therefore, the aim of this dissertation is to provide guidance and structure to the company’s first sustainability report, following the Global Reporting Initiative (GRI) Standards while overcoming the time and financial constraints that Small and Medium Enterprises (SMEs) often face during this process. Essentially, the major gap identified in sustainability reporting was the materiality assessment process. Considering the discrepancy of approaches and matrixes by different reports, it is possible to deduce that there is a lack of a systematic evaluation framework or model to determine material issues. Thereby, an assessment method for SMEs that could facilitate the material issues’ identification was develop. The vertical axle considers a benchmark analysis of the automotive sector’s sustainability reports and, the horizontal axle, reflects internal stakeholders’ considerations, previously selected by the company. Once the material issues were identified, the collecting data procedure was initiated. This mainly required understanding of the organization’s operating method respecting triple bottom line aspects and obtention of specific data required by the guidelines. Additionally, to identify FCL’s contribution to the Sustainable Development Goals a Triple-Layered Business Model Canvas was developed considering the environmental and social pillars. Subsequently, the information required was gathered and the sustainability report was prepared. Finally, considering the knowledge gathered while developing the report, it was essential to establish a standardized method for future reports. Therefore, the overall reporting procedure, having in mind the GRI Standards, was detailed through Business Process Model and Notation. |
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| Autores principais: | Correia, Eva Maria Gomes |
| Assunto: | Automotive sector Global reporting initiative (GRI) Materiality assessment Sustainability report Sustainable development goals (SDGS) Análise de materialidade Objetivos de desenvolvimento sustentável (ODS) Relatório de sustentabilidade Setor automóvel |
| Ano: | 2021 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade do Minho |
| Idioma: | inglês |
| Origem: | RepositóriUM - Universidade do Minho |
| Resumo: | The present dissertation was developed under the scope of the Integrated Master in Industrial Engineering and Management at the University of Minho. The research project was pursued considering a curricular internship in a company of the automotive sector that manufactures plastic car interior decorative components - Fehst Componentes Lda (FCL). Hence, considering the high pressure placed in this industry respecting sustainability, companies are required to be transparent and to demonstrate their commitment to corporate social responsibility. Therefore, the aim of this dissertation is to provide guidance and structure to the company’s first sustainability report, following the Global Reporting Initiative (GRI) Standards while overcoming the time and financial constraints that Small and Medium Enterprises (SMEs) often face during this process. Essentially, the major gap identified in sustainability reporting was the materiality assessment process. Considering the discrepancy of approaches and matrixes by different reports, it is possible to deduce that there is a lack of a systematic evaluation framework or model to determine material issues. Thereby, an assessment method for SMEs that could facilitate the material issues’ identification was develop. The vertical axle considers a benchmark analysis of the automotive sector’s sustainability reports and, the horizontal axle, reflects internal stakeholders’ considerations, previously selected by the company. Once the material issues were identified, the collecting data procedure was initiated. This mainly required understanding of the organization’s operating method respecting triple bottom line aspects and obtention of specific data required by the guidelines. Additionally, to identify FCL’s contribution to the Sustainable Development Goals a Triple-Layered Business Model Canvas was developed considering the environmental and social pillars. Subsequently, the information required was gathered and the sustainability report was prepared. Finally, considering the knowledge gathered while developing the report, it was essential to establish a standardized method for future reports. Therefore, the overall reporting procedure, having in mind the GRI Standards, was detailed through Business Process Model and Notation. |
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