GLOBAL REPORTING INITIATIVE (GRI) - UM ESTUDO EXPLORATóRIO DA PRáTICA DE EVIDENCIA O EM SUSTENTABILIDADE EMPRESARIAL NA AMéRICA LATINA

This paper proposes an exploratory study on the practice of disclosure on corporate sustainability (CS) in companies from Brazil and other Latin American countries, taking as parameter the corporate sustainability report called Global Reporting Initiative (GRI). From the theoretical assumptions of the theory of voluntary disclosure and the theory of legitimacy, establishing reflections about their adherence to the communication process of companies in corporate sustainability. The study of the historical series from 1999 to 2010 identifies as Brazilian companies account for over 50% of corporate sustainability reports and Latin America as an area in which it consolidates the use of the GRI reporting in the world. Indicates assumptions in the development of new research that contributes to the development of methodologies of analysis, evaluation and interpretation of corporate sustainability performance of companies and to study the phenomena of disclosure, contributing to the strengthening of the variables of performance in corporate sustainability in the context stakeholder decision making.