SURVEY OF GRI PUBLICATIONS BY BRAZILIAN VETERINARY PHARMACEUTICAL INDUSTRIES

1 SURVEY OF GRI PUBLICATIONS BY BRAZILIAN VETERINARY PHARMACEUTICAL INDUSTRIES PATRÍCIA LIMA DENIPOTTI AVEIRO Post Graduate in Administration of Organizations - Faculty of Economics, Administration and Accounting of Ribeirão Preto, University of São Paulo (FEA-RP/USP) Address: street Maracaju, number 1471. City: Ribeirão Preto / SP. Country: Brasil. Zip code: 14.051-120. Cel: 55 16 992622384 E-mail: patriciadenipotti@gmail.com NAYELE MACINI Post Graduate in Administration of Organizations - FEA-RP/USP Cel: 55 19 981997052 E-mail: nmacini@yahoo.com.br ADRIANA CRISTINA FERREIRA CALDANA Professor at the Department of Business Administration - FEA-RP/USP Tel: 55 16 33154739 Cel: 55 16 991316722 E-mail: caldana@fearp.usp.br ABSTRACT Companies live in a context of competition, in which competitive advantages are necessary to achieve success and maintain it. Therefore, the theme Sustainability has been increasingly addressed as an important aspect for business perpetuity. This study aimed to raise whether Brazilian veterinary pharmaceutical industries have joined the most used international model of sustainability reporting practices: the Global Reporting Initiative (GRI). A collection of information from the websites of the companies associated with SINDAN (the National Union of Products for Animal Health) was done and a quantitative methodology was used for the analysis of data. The results showed that 99% of the Brazilian veterinary pharmaceutical industries did not publish the GRI and 36% of them cited Sustainability in their websites. It can be inferred that the major contribution of this study was to show that the theme Sustainability lacks development in the Brazilian veterinary pharmaceutical industries. Keywords: GRI, Brazilian Veterinary Pharmaceutical Industry, Sustainability.

2 INTRODUCTION Debates considering sustainability are on the agenda of global problems. Issues such as environmental degradation, marginalization of social groups, radicalism, protests against capitalism and the search for innovation in public and private sectors that deal with these dilemmas have become imperative now (JABBOUR; SANTOS, 2008). Alongside many efforts and activities of NGOs (Non-Governmental Organizational), authorities and governments, corporations also have shown a growing commitment for a more sustainable behavior (BAUMGARTNER; EBNER, 2010). But despite the growing interest in the topic, the concept is still not widely investigated in some contexts, such as in emerging economies, and it is considered in its infancy stage (BARROS; SAUERBRONN; COSTA, 2014). A pattern of development that favors the sustainability in its three pillars - economic, environmental and social - is required at this time. Public or private organizations have historically been highlighted as responsible for initiating social and environmental changes in a vicious circle, stimulated by an exclusion reality and marginalization of groups of individuals (JABBOUR; SANTOS, 2008). Elkington (1994) put that sustainability was seen as a competitive advantage. Currently, however, it is ceasing to be considered competitive advantage to position itself as an obligation to

organizations. According to Trevisan et al. (2008, p. 2), "it is no longer an option for organizations, it is a matter of vision, strategy, and often survival". 3 From an evolutionary perspective, the scientific approach to sustainability has progressed from a static view of environmental limits and human impacts to a dynamic and integrative view, of a concern about human impacts and availability of natural resources to a more balanced position, placing the human and social capital as the main point of this concern (QUENTAL; LOURENÇO; SILVA, 2011). Sustainability is related to "long-term", "durable", "consistent" and "systematic" (LEAL FILHO, 2000). Sustainability is a relevant theme, which represents impact on the community, thus, there is an expectation of customers and other stakeholders for the companies to report how they work their sustainability actions (ISAKSSON; STEIMLE, 2009). In a context of articulation among society, economy and environment, organizations are undergoing a series of demands from many pressure sources. Because of the environmental consequences generated through their activities, companies need to reach social legitimacy by responsible actions, which validate them to raise resources, so that they can survive on structured foundations by institutional pressures (FERNANDEZ-ALLES; VALLE CABRERA, 2006). They have been pressured to report their sustainable performance, however, the measurement of sustainability still faces important challenges (DELAI; TAKAHASHI, 2011).

4 The development of sustainability reports, which are related to measure and disclose the social and environmental impacts of everyday corporate activities, has been a practice incorporated by organizations located in various countries. This fact is quite common in Europe, North America and Japan and is becoming increasingly relevant in emerging markets. A growing number of companies have realized the benefits of accession to this type of report, which provides greater transparency and integrity on sustainability performance, making it an important driving force for the development of a better relationship between society and the environment (CAMPOS ET AL., 2013). These types of reports cover the triple bottom line, with the social, environmental and economic dimensions, and aim to become as routine as the financial reports, that assist in the communication process of companies (CAMPOS ET AL., 2013). In order to answer this expectation, there is the publication of Sustainability Reports, which has served as a way to demonstrate the performance of companies (initiatives, results, actions and investments), through the use of several indicators or parameters, in favor of sustainable development (MARIMON ET AL., 2012). For Campos et al. (2013), the format and content of sustainability reports evolved in line with market trends and have been adapted by many companies to the standard set by the Global Reporting Initiative (GRI). The GRI is a non-profit organization, established in 1997 in Amsterdam / Netherlands, as a joint initiative of the Coalition for Environmentally Responsible Economies (CERES) and the United Nations Environmental Program (UNEP), formed by an international network of companies, civil associations and other organizations.

5 The GRI is the best known sustainability report in the corporate world and has been considered a successful project (DAUB, 2007; BROWN; JONG; LEVY, 2009). To Basseto (2010), he has gained increasing importance and, according to Silva (2011), he is the main reference in Brazil. Thus, considering the importance of this theme to the market, this work focused private companies in a segment that has great representation - veterinary pharmaceutical industries located in Brazil - in order to raise if the Brazilian veterinary pharmaceutical industries are joining the international model more used for reporting sustainability practices: the Global Reporting Initiative (GRI). Brazil is one of the five largest veterinary markets around the world. The segment has shown sustained growth, mainly because of three factors: 1) increase in exports of veterinary products, as Brazil is a major production center for multinationals; 2) increased sanitary inspection and criteria required for commercialization, whether internally or externally; and 3) increased awareness of the ranchers of the importance of maintaining healthy herds, with efficient and regular health programs (NOGUT ET AL., 2007). The Brazilian veterinary pharmaceutical industry is characterized by two types of companies: pharmaceutical chemical multinationals, large companies with global operations; and companies located in Brazil, small and acting locally. Multinational companies are leading the process of development and innovation, constantly bringing modern products to the Brazilian market, although,

due to their global operations, they are not specialized. This specialization is responsibility of national companies, which are geared to local needs and market niches (NOGUT et al., 2007). 6 METHOD For this study, we took as reference all the veterinary pharmaceutical industries located in Brazil and associated with SINDAN in September 2013 because this is the National Union of Products for Animal Health (SINDAN). The SINDAN was founded in 11/20/1966 and is located in the city of São Paulo. It is made for study, coordination, advocacy, protection and legal representation of Animal Health Products Industry, involving companies registered in the Ministry of Agriculture, Livestock and Supply (MAPA), covering the entire national territory. The MAPA aims to collaborate with the public authorities and other associations in the sense of social solidarity and its subordination to national interests (SINDAN, 2013). The total number of veterinary pharmaceutical industries located in Brazil represented by this research is 94. Table 1 shows their names:

7 Table 1: Brazilian veterinary pharmaceutical industries participants of this study 1 ABASE COMÉRCIO E REPRESENTAÇÕES LTDA. 48 QUINABRA - QUIM. NATURAL BRASIL. LTDA. 2 BAYER S.A. 49 SANPHAR SAÚDE ANIMAL LTDA. 3 BIMEDA BRASIL PARTICIPAÇÕES LTDA. 50 UCB - UZINAS CHIMICAS BRASILEIRAS UNIÃO QUÍMICA FARMACÊUTICA NACIONAL BIMEDA-MOGIVET FARMACÊUTICA S.A. 4 51 S.A. 5 BOEHRINGER ING.DO BRASIL QUÍM.FARM.LTDA. 52 VANSIL IND. COM. E REPRES. LTDA. 6 CENTAGRO - CENTRO TECNL. AGROPEC. LTDA. 53 VETECIA LABS. DE PRODS. VETS. LTDA. 7 CEVA SAÚDE ANIMAL 54 VETNIL IND. E COM. DE PRODS. VETS. LTDA. 8 CHEMITEC AGRO-VETERINÁRIA LTDA. 55 VIRBAC DO BRASIL IND. E COM. LTDA. ZOETIS IND.DE PRODUTOS VETERINÁRIOS COOPERS SAÚDE ANIMAL IND. E COM. LTDA. 9 56 LTDA. 10 COSMOTEC ESPECIALIDADES QUÍMICAS LTDA. 57 LABOVET- PRODUTOS VET. LTDA. 11 DES-VET PRODUTOS VETERINÁRIOS 58 CHAMPION FARMOQUÍMICO LTDA. 12 DUPONT DO BRASIL S.A. 59 CLARION BIOCIÊNCIAS LTDA. 13 DVA VET. COM.IMP. E EXP. DE PRODS VET L 60 CT LOPES DA SILVA 14 ELANCO SAÚDE ANIMAL 61 MULTIBOI NUTRIÇÃO ANIMAL LTDA. 15 EMBRASVET- EMPRESA BRAS. VET. LTDA. 62 CMR LABORATÓRIOS VETERINÁRIOS LTDA. 16 EUROFARMA LABS. LTDA - DIV.VET. PEARSON 63 SIGO PROCEDIMENTOS HOMEOPÁTICOS LTDA. 17 FABIANI SAÚDE ANIMAL LTDA. 64 BIOSTREAM DO BRASIL LTDA. 18 FARMABASE SAÚDE ANIMAL LTDA. 65 HERTAPE-CALIER SAÚDE ANIMAL S.A. 19 FARMABASE SAÚDE ANIMAL LTDA. 66 INOVA BIOTECNOLOGIA SAÚDE ANIMAL LTDA FARMAGRICOLA S/A IMPORTAÇÃO E IPEVE-INST.DE PESQ.VET.ESPECIALIZADAS LT 20 EXPORTAÇÃO 67 21 FATEC S/A 68 JOFADEL IND. FARMACÊUTICA S/A 22 IBRAVI - INST. BRAS. DE VET. INDL. LTDA. 69 VALLÉE S/A. 23 INNOVARE BIOTECNOLOGIA E SAÚDE ANIMAL 70 BIOGÉNESIS BAGÓ SAÚDE ANIMAL LTDA. 24 INTERVET DO BRASIL VETERINÁRIA LTDA. 71 IMPEXTRACO LATIN AMÉRICA C.I.PRD.NUTR.LT 25 IPANEMA INDÚSTRIA DE PROD. VET. LTDA. 72 INST. DE TECNOLOGIA DO PARANÁ - TECPAR 26 KONIG DO BRASIL LTDA. 73 LABORATÓRIO PRADO S/A 27 LAB. VITAFORT IND.COM. PRODS. VET. LTDA. 74 LABORATÓRIO VENCOFARMA DO BRASIL LTDA 28 LAB.VET.HOM. FAUNA E FLORA ARENALES LTDA. 75 LABORATÓRIOS CALBOS LTDA. 29 LABORATÓRIO BIO-VET S/A. 76 VILAVET SAÚDE ANIMAL LTDA. 30 LABORATÓRIO BRUCH LTDA. 77 A. QUÍMICA SANTA MARINA S/A 31 LABORATÓRIO VETERINÁRIO ORIENTE LTDA. 78 COVELI INDÚSTRIA E COMÉRCIO LTDA. 32 LABS. PFIZER LTDA. - DIV. SAÚDE ANIMAL 79 LABORATÓRIO BRAVET LTDA. 33 LABYES DO BRASIL LTDA. 80 LABORATÓRIOS DUPRAT LTDA. 34 LOHMANN SAÚDE ANIMAL LTDA. 81 PROVETS SIMÕES LABORATÓRIO LTDA. 35 M.CASSAB COMÉRCIO E INDÚSTRIA LTDA. 82 TRAJETÓRIA VETERINÁRIA LTDA 36 MERIAL SAÚDE ANIMAL LTDA 83 AGROFARM IMP E EXP DE PRODUTOS VET LTDA MUNDO ANIMAL LABORATÓRIO VETERINÁR. HIPRA SAÚDE ANIMAL LTDA. 37 LTDA 84 38 NORBROOK DO BRASIL PRODS.VET. E FARM.LTD 85 HYPRED BRASIL I.C.PRODS.HIGIENE E LIMPEZ 39 NORPACIFIC DO BRASIL LTDA 86 LABORATÓRIO IBASA LTDA 40 NOVARTIS SAÚDE ANIMAL LTDA. 87 LEIVAS LEITE S/A IND. QUIM. E BIOLÓGICAS 41 NOXON DO BRASIL QUIM. E FARMACÊUTICA LTD 88 TIMAC AGRO IND E COM DE FERTILIZANTES 42 NUTRON ALIMENTOS LTDA 89 AGRO INDUSTRIAL CATARINENSE LTDA 43 OUROFINO SAÚDE ANIMAL 90 ALPHARMA DO BRASIL LTDA. 44 PHIBRO SAÚDE ANIMAL INTERNACIONAL LTDA 91 IND. E COM. DE ALIM. DES. ALCON LTDA. 45 PLANALQUÍMICA INDUSTRIAL LTDA. 92 LABORATÓRIO PERINI LTDA. 46 PRODS. QUÍMICOS S. VICENTE LTDA. 93 ORGÂNICA FARMACÊUTICA LTDA 47 PRODUTOS VETERINÁRIOS J.A. LTDA 94 VETANCO DO BRASIL IMPORT. E EXPORT. LTDA Source: elaborated by the authors (2013).

8 Of these 94, 56 were located in the state of São Paulo and 38 in other Brazilian states. 60 50 40 Brazilian pharmaceutical veterinary industries in São Paulo and other states 30 20 Number of Brazilian pharmaceutical veterinary industries 10 0 São Paulo Other States Graphic 1: comparison between the amount of veterinary pharmaceutical industries located in the state of São Paulo and other states. Source: elaborated by the authors (2013). Therefore, according to graphic 1, more than half (59,57 %) of the veterinary pharmaceutical industries were located in the state of São Paulo. A quantitative methodology was used for the analysis of data on the presence of theme Sustainability in that industrial segment. Data collection was performed in three steps: a) Identification of the companies through this relationship in SINDAN site. b) In the respective websites of these companies, was identified: whether they mentioned Sustainability; whether they published the GRI Report for the year 2012 in 2013 in Brazil; whether they were national or multinational. c) Finally, proportionality analyzes were performed for each of the above items.

9 The statistical program "Software Action" was used by the authors. It operates in R platform (PORTAL ACTION, 2013) to make Frequency Distributions. The results will be presented in percentage (%) or in absolute numbers. RESULTS AND DISCUSSION This paper aimed to survey whether the Brazilian veterinary pharmaceutical industries are joining the most widely used international model of sustainability reporting practices: the Global Reporting Initiative (GRI). In addition, this paper researched if those industries have addressed the subject Sustainability in their business. Therefore, the results were obtained from surveys conducted in their web pages. Among the 94 surveyed industries, 68% were domestic and 32% were multinationals. Although the amount of national veterinary pharmaceutical industries be greater than the multinationals, the one that published the GRI Sustainability Report for the year 2012 in Brazil was a multinational, the Dupon do Brasil S/A. Therefore, 99% did not publish the GRI in Brazil. This data can be considered worrisome since Sustainability, according to Trevisan et al. (2008), is considered a key element to the company's survival. It also shows that, although the GRI be considered the main reference of Sustainability Report in Brazil (SILVA, 2011), it has not been applied widely in this industrial segment. It can be also considered that customer and other stakeholders expectations in relation to reporting sustainable business shares have not been hit, in accordance with Isaksson and Steimle (2009).

10 Of the 94 Brazilian veterinary pharmaceutical industries analyzed by this study, only 34 (or 36%) cited the theme Sustainability in their web pages. Of these 34, 17 were national and 17 were multinational (that is, 50% each). See Table 2. Table 2: industries that mentioned Sustainability on their websites Multinational 1 BAYER S.A. 2 CEVA SAÚDE ANIMAL 3 COOPERS SAÚDE ANIMAL IND. E COM. LTDA. 4 DUPONT DO BRASIL S.A. 5 DVA VET. COM.IMP. E EXP. DE PRODS VET L 6 ELANCO SAÚDE ANIMAL 7 KONIG DO BRASIL LTDA. 8 LABS. PFIZER LTDA. - DIV. SAÚDE ANIMAL 9 LABYES DO BRASIL LTDA. 10 SANPHAR SAÚDE ANIMAL LTDA. 11 MERIAL SAÚDE ANIMAL LTDA. 12 NORBROOK DO BRASIL PRODS.VET. E FARM.LTDA. 13 NOVARTIS SAÚDE ANIMAL LTDA. 14 NUTRON ALIMENTOS LTDA. 15 HIPRA SAÚDE ANIMAL LTDA. 16 HYPRED BRASIL I.C.PRODS.HIGIENE E LIMPEZ 17 VETANCO DO BRASIL IMPORT. E EXPORT. LTDA. 18 EUROFARMA LABS. LTDA - DIV.VET. PEARSON 19 LABORATÓRIO BIO-VET S/A. 20 LABORATÓRIO BRUCH LTDA. 21 MUNDO ANIMAL LABORATÓRIO VETERINÁR. LTDA. 22 NOXON DO BRASIL QUIM. E FARMACÊUTICA LTDA. 23 OUROFINO SAÚDE ANIMAL LTDA. 24 QUINABRA - QUIM. NATURAL BRASIL. LTDA. 25 M.CASSAB COMÉRCIO E INDÚSTRIA LTDA. National 26 UNIÃO QUÍMICA FARMACÊUTICA NACIONAL S.A 27 VETNIL IND. E COM. DE PRODS. VETS. LTDA. 28 LABORATÓRIO VENCOFARMA DO BRASIL LTDA 29 LABORATÓRIOS CALBOS LTDA. 30 A. QUÍMICA SANTA MARINA S/A 31 COVELI INDÚSTRIA E COMÉRCIO LTDA. 32 PROVETS SIMÕES LABORATÓRIO LTDA. 33 AGRO INDUSTRIAL CATARINENSE LTDA. 34 IND. E COM. DE ALIM. DES. ALCON LTDA. Source: elaborated by the authors (2013).

11 Despite the national industries have cited the theme Sustainability on their websites, none of them published the GRI Sustainability Report. Therefore, as put by Barros, Sauerbronn and Costa (2014), emerging economies, such as Brazil, are in infancy stage in respect to Sustainability. The sites of multinational headquarters of veterinary pharmaceutical companies located in Brazil were also consulted in order to verify whether they mentioned Sustainability and published GRI for the year 2012 in 2013. It was found that less than half of these headquarters (47%) mentioned sustainability in their web pages. See Table 3. Table 3: multinational headquarters that mentioned sustainability on their websites 1 BAYER S.A. 2 BOEHRINGER INGELHEIM. 3 DUPONT DO BRASIL S.A. 4 HIPRA SAÚDE ANIMAL LTDA. 5 HYPRED BRASIL I.C.PRODS.HIGIENE E LIMPEZ. 6 IMPEXTRACO LATIN AMÉRICA C.I.PRD.NUTR.LT 7 LABS. PFIZER LTDA. - DIV. SAÚDE ANIMAL 8 MERIAL SAÚDE ANIMAL LTDA. 9 NOVARTIS SAÚDE ANIMAL LTDA. 10 NUTRON ALIMENTOS LTDA. 11 SANPHAR SAÚDE ANIMAL LTDA. 12 TIMAC AGRO IND. E COM. DE FERTILIZANTES 13 VIRBAC DO BRASIL IND. E COM. LTDA. 14 ZOETIS IND.DE PRODUTOS VETERINÁRIOS LTDA. Source: elaborated by the authors (2015).

12 In addition, 17% of those headquarters reported GRI for the year 2012 in 2013. Table 4 shows the names of such industries. Table 4: multinationals that reported GRI for the year 2012 in 2013 1 2 BAYER S.A. DUPONT DO BRASIL S.A. 3 LABS. PFIZER LTDA. - DIV. SAÚDE ANIMAL 4 NOVARTIS SAÚDE ANIMAL LTDA. 5 NUTRON ALIMENTOS LTDA. Source: elaborated by the authors (2015). Analysis of multinational headquarters shows that, in developed countries, transparency and integrity regarding sustainable performance is more common than in developing countries, although the number is still small. This corroborates the studies of Campos et al. (2013), which state that the development of sustainability reporting is common in Europe, North America and Japan and is becoming relevant in emerging markets. FINAL CONSIDERATIONS There was no evidence that sustainability is actually being addressed by the Brazilian veterinary pharmaceutical industries, as only 36% of companies cited Sustainability in their websites and 99% did not publish the GRI Sustainability Report.

13 Even though the major number of national pharmaceutical veterinary industries is located in the state of São Paulo, where there is a large concentration of companies in general, there was no sufficient awareness of this segment to seek the GRI publication. Moreover, as less than half of multinational headquarters mentioned sustainability or reported GRI for the year 2012 in 2013, there are points regarding this issue to be investigated including the multinational industries. Thus, a suggestion for future research is to investigate the perception of managers of these companies on the benefits of adherence to sustainable practices and their respective reports through the GRI. If there was greater adherence to the publication of the GRI, it is assumed that there would be greater transparency of companies to stakeholders. One limitation of this study is related to the use of secondary data, because they may not match with total reality of these industries. On the other hand, with the ease of access to the media today, it can be considered a mistake not to disclose sustainable business actions in their web pages. Finally, it can be inferred that the major contribution of this study was to show that the theme Sustainability lacks development in the Brazilian veterinary pharmaceutical industries, both in national as multinational ones.

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