This pronouncement recommends that companies disclose information on the integration of key sustainability issues to their strategy, including KPIs and goals, as a means of adding value to the business and the organization’s stakeholders. It also advises the use of the GRI Guidelines, IIRC principles and BM&F Bovespa Sustainability Guidelines for such reports, as well as third party verification.
Industry sectors covered by the instrument
Organizations covered by the instrument
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope