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CODIM, Pronouncement no. 13, 2012.

Brazil Current 2012

this Pronouncement sets up annual report guidelines, in order to foster best practices in reporting, information disclosure, and corporate governance.

Issuer name

Comitê de Orientação para Divulgação de Informações ao Mercado

More information

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.

Reporting resources


Organizations covered by the instrument

All Companies

Industry scope

All/none specified

Disclosure venue

Annual 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






South America

Date of publication


Issuer type

Financial Market Regulators

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary


The geographical scope


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