The São Paulo stock exchange recommends that listed companies provide information on whether they publish a regular sustainability report, or explain why if they do not. In its mission to inspire best practice in transparency and management, BM&FBOVESPA believes that the implementation of the report or explain model will encourage listed companies to report on environmental, social and governance issues, which will improve sustainability actions and create greater transparency for investors.
Industry sectors covered by the instrument
Organizations covered by the instrument
All listed companies
Type of instrument
Mandatory or voluntary
The geographical scope