Title: Beyond the law: additional corporate sustainability practices of Exame's sustainability guide

Authors: Marina Grossi Manfredini; Luciana Oranges Cezarino; Lara Bartocci Liboni

Addresses: School of Economics, Business Administration and Accounting at Ribeirão Preto, University of São Paulo (FEARP/USP), Av. Bandeirantes, 3900 – Campus da Usp, Ribeirão Preto – SP, 14040-905, Brazil ' Geomatics and Earth Observation Lab Politecnico di Milano – Campus of Como, School of Business and Management, Federal University of Uberlandia (FAGEN/UFU), Av. João Naves de Ávila, 2121. Bloco 1F / Sala 216 – Campus Santa Mônica, Uberlândia – MG, 38400-902, Brazil ' School of Economics, Business Administration and Accounting at Ribeirão Preto, University of São Paulo (FEARP/USP), Av. Bandeirantes, 3900 – Campus da Usp, Ribeirão Preto – SP, 14040-905, Brazil

Abstract: Environmental legislation system in Brazil requires corporate actions to attend conservation of natural resources, labour legislation and social practices. On the other hand, the additional practices are voluntary actions, which are not restricted to fulfil the legal compliance. In this context, this study aims to list, categorise and analyse the sustainable practices of the companies selected in the Exame Sustainability Guide. Results listed standard company's practices and verified if these companies take proactive practices or only comply with established law. The research resulted in the listing of 1854 practices; only 5.33% of actions listed were law compliance actions. The majority of practical are proactive proposes actions in addition to those provided by law, reflecting the increasing engagement of companies with socio-environmental responsibility.

Keywords: corporate social responsibility; sustainability reports; compliance; sustainability practices; sustainability guide.

DOI: 10.1504/LAJMSD.2017.088853

Latin American Journal of Management for Sustainable Development, 2017 Vol.3 No.3, pp.179 - 195

Received: 18 Oct 2016
Accepted: 22 Mar 2017

Published online: 18 Dec 2017 *

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