Avaliação da transparência empresarial em uma indústria de beneficiamento de papel tissue

Abstract

The present work aimed to analyze the corporate transparency of a tissue paper processing industry located in the state of Rio de Janeiro. In order to achieve this, the present dissertation studied the environmental indicators used by the company; it analyzed whether the industrial unit studied impacts the residents of the local community; it investigated the practice of greenwashing in the main product and verified compliance with health and safety legislation focusing on Regulatory Norms. This study established criteria for the evaluation of the level of transparency based on four stakeholders: workers, the local community, clients and public administration. The data collection instrument used for the first two was the questionnaire and the transparency was analyzed through the investigation of greenwashing for the clients. In addition, for the Public Administration, this analysis was done through searching of tax assessment and fines on the main regulatory agencies sites. Based on the Multicriteria Methodology in Support of Decision-Constructivist (MCDA-C) and through the analysis of the decision maker, levels of Business Transparency were elaborated for each party involved. Any stakeholder reached the level defined as "Good"; therefore, it was concluded that the Corporate Transparency of the company studied is unsatisfactory. As a result, it is highlighted the contribution of this work for the improvement of the management system of the company studied related to health and safety, environment, greenwashing and corporate transparency