Relatório socioambiental de uma instituição financeira pública, comparado às prerrogativas estabelecidas pela NBC T-15

Abstract

Many large companies are disclosing accounting information pertinent to the environment, this is a reflection of the great mobilization and awareness on the part of society regarding the nature and scarcity of its resources. This research sought to analyze and compare if the information disclosed in the Sustainability Reports published by a Financial Institution in the years 2014 to 2016 are in accordance with the parameters established in NBC T 15. The bibliographic review was used as a as exploratory material the Sustainability Reports that are disclosed by the institution. It was verified that in 2014 the entity was aligned with the parameters of NBC T 15, leaving only to highlight one of the required items. In the year 2015 and 2016, a significant reduction in the required evidence was observed, such as the amount of fines and compensation related to environmental matters and information related to labor lawsuits filed against the entity. Relevant point discovered by dealing with items of negative connotation for companies and their users.