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CODIM, Pronouncement no. 14

Brazil Current 2012

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.

Issuer name

Comitê de Orientação para Divulgação de Informações ao Mercado

More information

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.

Reporting resources

True

Organizations covered by the instrument

All Companies

Industry scope

All/none specified

Disclosure venue

Annual report

Status

Current

Country

Brazil

Region

South America

Date of publication

2012

Issuer type

Financial Market Regulators

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

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