The Disclosure of Corporate Practices Aiming at the Inclusion of the LGBTI Population

• Autor(a) principal: de Araújo Régio, Beatriz
• Data de Publicação: 2022
• Outros Autores: Vieira de Alencar, Rafael, Colares Oliveira, Marcelle
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Direito GV
• Texto Completo: https://periodicos.fgv.br/revdireitogv/article/view/86159
• topic: Disclosure of social information; Standards of Conduct for Business; LGBTI population; United Nations; Brazilian companies; Divulgação de informações sociais; Padrões de Conduta para Empresas; população LGBTI; Organização das Nações Unidas; empresas brasileiras

In the context of diversity experienced by contemporary society and given the presence of minority groups in organizations, especially the LGBTI population, the initiative called Standards of Conduct for Business, of the United Nations (UN), stands out. The purpose of this article is to verify how and to what extent companies that have joined the said international initiative are disseminating information regarding the UN Standards of Conduct. To this end, the social disclosure of 28 companies based in Brazil that joined the initiative was analyzed, establishing, as a hypothesis, that the signatory companies to the standards of conduct have a high level of disclosure of information on practices implemented aimed at inclusion of LGBTI population. It was observed that the level of this disclosure of the studied companies was, on average, 22% and that the companies that use the Global Reporting Initiative (GRI) guidelines in their sustainability reports presented a higher level of disclosure, as well as the limited companies and the companies belonging the banking sector. This is a seminal work that contributes to the scientific community when discussing the topic in the context of voluntary disclosure of Corporate Social Responsibility actions.