Implementation of the Global Reporting Initiative Social Sustainability Indicators: A Multi-Case Study Approach Using Brazilian Construction Companies

This study aims to assess the applicability and adherence to social sustainability indicators by large and medium-sized construction companies in Pernambuco, Brazil. The study measures the importance and influence of these indicators in companies' decision-making processes. The social indicators from the Global Reporting Initiative (GRI) were selected as they come from a globally recognized and widespread organization. The research focuses on nine companies by conducting semi-structured interviews, site visits, and data validation through observations. The results indicate that most of the indicators were considered to have a high level of importance. However, these indicators are not as influential in decision-making as their importance suggests they should be. Currently, only 26% of the indicators are being measured by the companies, covering only three of the 19 GRI categories. The categories reported are occupational safety and health, local communities, and customer privacy. Most companies would be able to report the other 16 categories with minimal additional effort. A prioritization matrix is presented according to the importance and influence of the indicators and the effort to implement them. Overall, this study reveals that companies could easily measure most social sustainability indicators, making it possible to implement more sustainable decisions with less effort.