Published by the Brazilian Steering Committee for Information Disclosure to the Market (CODIM), this Pronouncement sets up annual report guidelines, in order to foster best practices in reporting, information disclosure, and corporate governance. It stipulates that the annual report should include information on financial, social, environmental and governance aspects of the business, including an overview of its past performance, main risks and opportunities, and the corporate strategy in place to address these items in the short, medium and long-term. Regarding sustainability, it also recommends including a GRI Content Index, and information on adherence to initiatives such as the UN Global Compact, and inclusion in sustainability indexes.
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