Adequação dos relatórios de sustentabilidade dos bancos listados na BM&FBovespa aos indicadores de sustentabilidade do conselho empresarial brasileiro para o desenvolvimento sustentável (CEBDS)

Abstract

The study aims to analyze the adequacy of sustainability reports of the banks listed on BM&FBovespa to the sustainability performance indicators by the Brazilian Business Council for Sustainable Development (CEBDS). The sample consisted of nine banks listed on BM&FBovespa that published sustainability reports for the year 2012. The results show that there is a high adherence of banks to the sustainability performance indicators by the CEBDS, however most of the information cited on the sustainability reports is merely declaratory in nature. It was also found that, in general, banks with higher net worth were those that most reported on the required standards of the CEBDS. Among the four banks that most complied with the patterned recommendations of the CEBDS, one belongs to the New Market listing segment and three belong to the Level 1 listing segment.