Evidenciação da sustentabilidade ambiental em instituições de Ensino Superior: uso do relatório de gestão com base na estrutura do relato integrado

Abstract

Public managers must be accountable for the use of public resources, and in the case of Federal Higher Education Institutions, accountability is materialized through the Management Report. This study seeks to describe what information, related to sustainability, in its environmental dimension, the accounting units are disclosing in their Management Reports, based on the Integrated Reporting structure. The study was based on information disclosed by universities, in accordance with the Normative Decision of the Federal Court of Auditors No. 187, of September 9, 2020, which defines the accounting units as of the 2020 financial year. This research has a descriptive and qualitative approach to the analyzed reports. As for the procedures, this is a documentary research with secondary data, which were collected in the Management Reports. The results highlight the good practices presented by four federal universities, highlighting the installation of an energy system that uses sunlight, the acquisition of equipment with a high standard of efficiency and the carrying out of educational campaigns. In addition, it was found that the universities presented research and extension projects related to the reuse of organic and inorganic materials, as well as the development of the region where the institution is located.