A contribuição socioambiental das instituições financeiras

Abstract

Corporations awareness aboutthe scarcity of natural resources underscores the concept of sustainable development, which consiststhe needs of the present generation must be satisfiedwithout compromising the needs of future generations.This paper describes the behavior of the 27 banks that hold shares traded on the BM & FBovespa,in 2016,regarding compliance with the Global Reporting Initiative (GRI) aboutthe disclosure of environmental and social information in the Sustainability Reports, intendingto inform the institutions' commitment on social and environmental issues. The research was carried out in its descriptive form and classified as bibliographical and documentary, being followedby a qualitative and quantitative analysis. The results showed that, from the sampled institutions, only the largest banks released a sustainability report between 2013 and 2015, such disclosures being in accordance with GRI standards. However, the low number of institutions adhering to the publication of the report in international standards made it difficult to compare the results achieved by the sector, as well as comparing the banks themselves in different periods, consideringthe non-standardization of some indicators and the units that were used.