BM&FBOVESPA recommendation, 2014.

BM&FBOVESPA renames its “Report or Explain” initiative to be aligned to the international trend of integrating financial and non-financial information in annual corporate reports: “Report or Explain for Sustainability or Integrated Reports”.

Scope

General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All listed companies