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Resolution CFC Nº 1.003-04 - NBC T15

Brazil Current 2004

Effective from 2016 on, this standard establishes procedures for disclosure of social and environmental information, in order to demonstrate to society participation and social responsibility of the entity.

Issuer name

Federal Accounting Council (CFC)

More information

For purposes of the disclosures is to increase understanding of: A) the generation and distribution of wealth; (B) human resources; C) the interaction of the entity with the external environment;D) interaction with the environment.

Reporting resources

True

Organizations covered by the instrument

All Companies

Industry scope

All/none specified

Disclosure venue

Annual Report

ESG coverage - E (Environment)

Land Use & Forests

ESG coverage- S (Social)

Employment Conditions, Policies and Practices, Social Impacts & Value Creation

ESG coverage- G (Governance)

Remuneration

ESG coverage- Eco (Economic & General)

Economic performance

Status

Current

Country

Brazil

Region

South America

Date of publication

2004

Issuer type

Financial Market Regulators

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

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