BM&FBOVESPA recommendation, 2014.

South America Current 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

Issuer type

Stock Exchange

Type of instrument

Recommendation

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

Project Partners