Governança e sustentabilidade divulgadas pelos bancos brasileiros

Abstract

Considering the social and ecological crises in society and the pressure on organizations to respond to problems sustainability related, this research aimed to analyze what brazilian banks disclose about their sustainability practices, under the triple bottom line based on their governance structures, considering the governance principles of the Brazilian Institute of Corporate Governance (IBGC). The methodology used consists of a predominantly qualitative approach on the integrated reports of such banks. Data collection, in accordance with the content analysis procedure, follows the procedures document research thechniques, in which the data used were taken from the corporate reports of the banks, listed by official stock exchange in Brazil, called Brasil, Bolsa, Balcão – [B]3. It was found that, of the evaluated 15 banks, 12 published the integrated or sustainability report between the period from 2016 to 2021. To collect the data and evidence in these reports, as well as to analyze them, was used the Atlas.ti® software. 162 governance actions of these banks and 185, regarding environmental, economic, and social issues related to the triple bottom line were identified and analysed, according to the general objective. The principles of transparency and Corporate Social Responsibility (CSR) were the most cited in these reports, each one being disclosed in 30% of the actions presented, highlighting Itaú banks, with 20% of the actions evidenced and Bank of Brazil (BB) with 14 %. On the other hand, for the principles less cited, it is necessary to pay attention to more diverse groups to comply with the principle of equity and increase the frequency of accountability to the councils. And for the triple bottom line, environmental and social issues were dealt with more, each being disclosed in 40% of the actions presented, but even so, more efforts must be explored to obtain greater public recognition as an example in these matters.