SUSTAINABILITY IN MAIN BRAZILIAN BANKS: AN ANALYSIS FROM THE PERSPECTIVE OF GLOBAL REPORTING INITIATIVE

• Autor(a) principal: Nogueira, Elaine Petil
• Data de Publicação: 2012
• Outros Autores: Faria, Ana Cristina de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2765
• topic: Banks. Global Reporting Initiative. Sustainability.; Bancos. Global Reporting Initiative. Sostenibilidad.; Global Reporting Initiative; Informações Socioambientais; Instituições Financeiras; Sustentabilidade.

This work aims to identify and analyze the level of disclosure of key indicators of the Global Reporting Initiative (GRI) of the largest banks, in order to verify whether they are engaged effectively with sustainability. This exploratory research can be classified as documentary, due to the use of reports of sustainability of five banks: Bradesco, Itaú Unibanco, Santander, Citibank and HSBC. Only the key indicators of GRI were chosen, since they have relevance to the stakeholders. The financial institutions surveyed have undergone the analysis regarding the Degree of Full Compliance (DFC) and the Degree of Effective Disclosure (DED) to GRI indicators. Out of the 49indicators analyzed, the following performance was observed: Santander: 84% of the presented indicators, being 78% of full compliance and the remaining of partial adherence; HSBC: 80% of the presented indicators, being 62% of full compliance, 21% of partial adherence; Bradesco: 84% of the presented indicator, being 51% of full compliance, 15% of partial adherence; Itaú Unibanco: 88% of the presented indicators, being 44% of full compliance, 9% of partial adherence; Citibank: 47 % of the presented indicators, being 61% of full compliance and 13% of partial adherence. The results contribute to indicate that, although GRI is a non- governmental organization, the adherence of the largest Brazilian banks to their methods is great, since none of them had a low score, both in DFC and DED. This indicates that the banks analyzed are committed to social-environmental evidences, which is necessary to provide cohesive information to its stakeholders.