Sustainable Development and Hydroelectric. Are GRI reports able to report fraud, omissions, and the sustainable performance of organizations?

      Аннотация: This book seeks to contribute to a broader understanding of what sustainable development is and how it is assessed from a triple botton line (economic, environmental and social) perspective, from a representative organization, Holding Eletrobras SA, which represents the bulk of the matrix. Brazil is a relevant international company in the hydroelectric sector. This paper presents an analysis of a series of sustainability reports covering the period from 2008 to 2014, from two hydroelectric companies, Holding Eletrobras SA. and Hydro-Qu?bec of Canada, both internationally expressed organizations, located in countries at different stages of development and being companies with different governance models and organizational structure. The main original contribution of the work is to show through this content analysis the report's virtualities and limitations, elaborated according to the guidelines of the Global Reporting Initiative (GRI), for the inter-temporal and inter-organizational evaluation and comparison of the sustainable performance of the organizations. introduce solutions to encourage companies to promote sustainable performance.

Ключевые слова: Sustainable Development, Brazil, Hydropower Sector, Sustainability Reports, Global Reporting Initiative, Holding Eletrobras.