What is Operating Costs

Corporate sustainability explains how the performance of economic, social, and environmental practices ensures the long-term functioning of companies. Based on this, the objective of this chapter was to report the analysis of corporate sustainability practices performed by small and medium-sized enterprises (SMEs) in Brazil, since these companies presented a high degree of bankruptcy before completing a year of life in the country. The analysis was performed through qualitative research with a questionnaire application to the managers of the participating SMEs. The responses to the items of standards 200, 300, and 400, which make up the GRI Global Standard, showed that SMEs are biased in performing economic, environmental, and social practices only when they reduce the impact on sales and their operational cost, or when determined by labour laws, which proves the lack of corporate sustainability among some SMEs in Brazil.