O nível de divulgação ambiental das instituições bancárias brasileiras, no padrão internacional GRI

Abstract

The current banking sector is embedded in a context where there is strong controversy on Sustainable Development and how financial institutions deal with this subject. Environmental awareness is a important deal, so the information on this matter is provided to stakeholders of the banking institutions. The present study aimed to analyze the level of environmental disclosure of Brazilian banks, the international standard. For this, the Sustainability Reports submitted according to guidelines of the Global Reporting Iniative (GRI), an organization regarded as a reference to standardize the disclosure of environmental information in sustainability reports were studied. There was discrimination of environmental indicators proposed by the GRI which are material for the banking sector and the identification of banking organizations listed by the Brazilian Central Bank that publishes sustainability reports according to GRI. Attended the foregoing 15 environmental indicators and 14 banking institutions. The interested parts were studied, so that they could be identified. It was concluded, from descriptive and documentary analysis, that there was instability in the level of environmental disclosure in the international standard in 2012, but that banks with higher volume of Equity obtained good environmental disclosure.