Brasília, 2024年1月30日: An increasingly important aspect for companies, sustainability reports are the subject of a new study conducted by CEBDS (Brazilian Business Council for Sustainable 发展), in partnership with the sustainability consultancy Report. 第一个 巴西版的报告事项 今天发布. It represents an in-depth analysis of the 2022 reports from 77 companies, spanning various sectors of the economy operating in the country.
最近, the CVM (Brazilian Securities and Exchange Commission) reinforced the non-financial reporting agenda by launching a resolution that mandates publicly traded companies to publish reports starting in 2026. 另外, the significant growth of regulations and voluntary initiatives worldwide has brought sustainability reporting to the forefront. 广泛的利益相关者, 特别是投资者, 现在需求全面, 类似的, and reliable information for decision-making.
因此, 报告问题 arrives in Brazil with the goal of assessing how companies report their actions and promoting the improvement of reports, following the methodology developed by the World Business Council for Sustainable 发展 (WBCSD), 与拉德里·耶尔达合作. The work involved a team of 17 consultants who devoted almost 800 hours to examine over 9,000 pages.
在总, 16 criteria and 81 sub-criteria were evaluated according to the 报告问题 methodology. 其中包括物质性, 利益相关方参与, 外部验证, 目标和承诺, 实施和控制, 和影响. The top 10 reports with the highest scores were, 按字母顺序排列:安贝夫, 阿雷佐, Boticario, CBA, Eneva, 平均绩点, Itau, 自然, 巴西国家石油公司, 和Suzano.
"There is a growing demand from different stakeholders for companies to make commitments related to sustainability, 建立具体的、可衡量的目标, 采取具体行动, and be transparent about the impacts generated—both positive and negative. Sustainability reports play a highly relevant role in this context. They can contribute to increasing trust and credibility in companies. 构建一个好的报告, 然而, 会是一个重大的挑战吗, as there are now various standards and requirements,里卡多·马斯特罗蒂评论道, CEBDS的执行董事.
根据调查, 63% of the analyzed reports present the company's priority Sustainable 发展 Goals (SDGs), but only 10% have defined clear goals related to the SDGs. 另外, 74% of the reports underwent external audit (of either part or the entire report); 58% have a Net Zero commitment (to reduce greenhouse gas emissions) by 2050; 45% responded to their indicators in accordance with GRI standards, 24%是根据GRI标准报告的.
"报告问题 Brazil arrives at a time when the sustainability reporting landscape is accelerating worldwide with the launch of new standards and frameworks, 监管压力加大, and climate change becoming present in investors' portfolios. 在这个场景中, the study becomes a valuable tool to guide companies in the pursuit of more effective communication and management practices,Estevam Pereira说, 报告小组的合伙人.
对于组织者, finding alignment between sustainability reporting standards will help meet the needs of global markets, including investors allocating capital internationally, companies operating and raising capital beyond national borders, and accounting professionals serving all users of corporate reports.
