Brazilian Accounting Norm NBC T 15, T 3.7 (2004)

South America Current 2006

This standard establishes procedures for disclosure of social and environmental information, in order to demonstrate to society participation and social responsibility of the entity.


Environmental & Social

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All organizations

Issuer type

Financial Regulators

Type of instrument

Code of conduct or guideline

Mandatory or voluntary


The geographical scope


Project Partners