Aderência da evidenciação da sustentabilidade pelo Banco Do Brasil S.A às diretrizes da Gri G4 Standard

Abstract

The proposed objective of this study is to analyze the level of adherence of the sustainability reported by Banco do Brasil to the GRI G4 Standard guidelines, in the period between 2018 and 2022. The methodology used is of a qualitative, quantitative and descriptive nature, making use of documentary analysis and the Full Adherence Degree to Essential Indicators (GAPIE) proposed by Dias (2006), as technical procedures. The banking institution adhered to the “in accordance” essential option, which indicates that the institution has to report at least one indicator in each socio-environmental category (economic, environmental and social). The analysis of the evolution of the level of adherence of the socio-environmental indicators to the standard report model, GRI G4 Standard, reveals variations in the economic, environmental and social categories, with emphasis on the drop of almost 65% in the Human Rights subcategory in 2022. The study reveals an evolution in the adherence of Banco do Brasil S.A. to the GRI G4 Standard standards from 2018 to 2021, with a drop in 2022, which resulted in a low quality in the socio-environmental disclosure indicators. It was concluded that the degree of full adherence of the published indicators to the GRI guidelines was revealed in an average of 39.10% in the years comprised of the analysis of the reports from 2018 to 2022.