MODELO DE RELATÓRIO DE SUSTENTABILIDADE PARA UNIVERSIDADES FEDERAIS BRASILEIRAS

Abstract

Universities can contribute to sustainable development through teaching, research, extension, and management. The occurrence of socio-environmental practices on campuses necessitates reporting to the community, as a form of accountability. The dissemination of these practices, along with their respective indicators, can be observed in a single document called the Sustainability Report. The practices carried out on campuses can also be verified in national and international rankings, programs, and initiatives, or documents that express compliance with voluntary and mandatory policy guidelines. Despite researchers' interest in the subject, the literature indicates the absence of a structured model for a Sustainability Report that can cater to the 69 Brazilian federal universities. To fill this gap, the general objective of this study is to propose a structured model for the Sustainability Report for Brazilian federal universities. This is a qualitative, applied, descriptive, bibliographic, and documentary study, with analysis consisting of combinations of evidence presented in tables. Specifically, the observation of the electronic page of the Directorate of Sustainable Development of the Federal University of Mato Grosso do Sul (UFMS) facilitated the selection of regulations (Normative Instruction No. 10/2012 MPOG; Joint Normative Instruction MP/CGU No. 1/2016; Decrees No. 9,235/2017 and No. 10,936/2022; TCU Normative Decision No. 198/2022), programs (Sustainable Development Goals (SDGs); MMA Ordinance No. 326/2020), initiatives (UN Global Compact, National Guide for Government Procurements) and rankings (GreenMetric; THE Impact) for correlation analysis with the guidelines established by the Global Reporting Initiative (GRI), supplemented by the university dimension. The choice of this adapted structure was based on a literature review. The results showed synergies among the mentioned documents, leading to the proposal of a structured Sustainability Report model. The suggested model has greater synergies with the guidelines established by the Comptroller General of the Union (CGU), THE Impact ranking, and the UN Global Compact initiative. It is recommended to prioritize reporting on 18 out of the 131 contents that make up the intended structured model of the Sustainability Report.