Evidence of disclosure of sustainable development goals in publicly traded Brazilian companies

• Autor(a) principal: Barra, João Pedro Lopes
• Data de Publicação: 2024
• Outros Autores: Cunha, Ícaro Guilherme Félix da, Oliveira, Maria Júlia Estevão de Melo, Policarpo, Renata Veloso Santos, Rebelatto, Daisy Aparecida do Nascimento
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/32390
• topic: ESG; Sustentabilidade Corporativa; Objetivos do Desenvolvimento Sustentável; Greenwashing; ESG; Finanças corporativas; Desenvolvimento Sustentável; Responsabilidade Social Corporativa

Purpose: This article seeks to identify whether publicly traded Brazilian companies, listed in the Brazil 50 Index (IBrX50) and in the Corporate Sustainability Index (ISE), use the Sustainable Development Goals to guide their environmental, social and governance (ESG). Methodology: The evaluation is carried out through descriptive content analysis of companies listed on the IBrX50, highlighting that they were also listed on the ISE B3, in the year 2022. Data collection collected information, mainly in the sustainability reports of the companies in the sample and in websites specializing in ESG assessment. Results: The research presents similarities between the theoretical portfolios of the ISE B3 and the IBrX50 and conducts analyzes of the assets present in both portfolios and ESG scores, as well as the proximity of the assets in relation to the disclosure of the Sustainable Development Goals in their sustainability reports. Through the analysis, it was found that, although most companies publish sustainability reports and mention the SDGs, few companies disclose goals and initiatives aimed at sustainable development practically. Contributions of the Study: The article contributes to the field of research related to voluntary disclosure of information on sustainability, presenting an initial overview of the evidence about the disclosure of the SDGs in sustainability reports in the Brazilian context. Future studies may explore analyzes that incorporate ESG practices in companies.