UMA ANÁLISE DO DISCLOSURE SOCIOAMBIENTAL DAS EMPRESAS LISTADAS DA CARTEIRA DO ISE DA B3 S.A.

Abstract

The research on screen aims to analyze the socio-environmental disclosure of the Companies participating in the ISE Portfolio of B3 S.A. Methodologically, the research is characterized as descriptive and exploratory, with a quantitative approach, through dichotomous analysis. The study analyzed the consolidated and segregated ISE 2021/2022 Questionnaires according to their dimensions: Human Capital, Corporate Governance and Senior Management, Business Model and Innovation, Social Capital and Environment. From the results, comparing the dimensions established by B3 S/A, it is clear that Corporate Governance and Senior Management obtained more evidenced responses, followed by the Social Capital and Human Capital dimensions. In general, the importance of socio-environmental disclosure is verified for companies that are part of the ISE B3 list, providing greater credibility and transparency for their investors. Over the years, these Companies began to show such information in greater numbers. In this sense, attention is paid to the possibilities of regulating socio-environmental accounting in Brazil in order to provide socio-environmental information in its reports.