O Relato da Sustentabilidade no Setor da Constru o Civil: um estudo comparativo entre Brasil, EUA e Portugal

The aim of this project is to investigate the disclosure level of economic, social and environmental issues that companies in the construction industry show in their sustainability and financial reports and also websites, which are based in the GRI guidelines. Content analysis of sustainability and financial reports, and also websites from 24 of the 30 biggest construction companies in Portugal, Brazil and the U.S. were made. The findings support the premise that: a) the country in which the construction company is located influences the level of disclosure of this sector; and b)the level of disclosure of economic, social and environmental indicators of Portuguese construction companies are more detailed than the average level of disclosure by Brazilian and US construction companies. The results of this study are restricted to the sample, and as a suggestion for future research, there is the need for qualitative analysis of the dissemination of sustainable indicators, evaluation and measurement of environmental risks, investigate the reflection that the information disclosure has in the sustainable value of the company, check if there is a model appropriate for the dissemination of sustainability reports, and elaborate a study that address on environmental performance indicators.