this Pronouncement sets up annual report guidelines, in order to foster best practices in reporting, information disclosure, and corporate governance.
Comitê de Orientação para Divulgação de Informações ao Mercado
More informationIt 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.
Reporting resourcesTrue
Organizations covered by the instrumentAll Companies
Industry scopeAll/none specified
Disclosure venueAnnual report
ESG coverage - E (Environment)Climate & GHG emissions
ESG coverage- S (Social)Employment Conditions, Policies and Practices
ESG coverage- G (Governance)Structure & Leadership, Ethics & Integrity, Stakeholder Engagement
ESG coverage- Eco (Economic & General)Economic performance, Trade and Investment
Current
CountryBrazil
RegionSouth America
Date of publication2012
Issuer typeFinancial Market Regulators
Reporting requirementsCodes, guidance, and questionnaires
Mandatory or voluntaryVoluntary
The geographical scopeNational/federal