Nível de aderência às normas Sustainability Accounting Standard Board (SASB) no setor de aviação: caso azul linhas aéreas

Abstract

In the current scenario, there is an urgent need for information on sustainability, the reduction of polluting gases, as well as the need for energy consumption from alternative and sustainable sources. In this context, sustainability reports emerge, which contain environmental, social and governance effects. These reports are used in decision-making by stakeholders and many individuals, institutions and governments that are interested in this information. Thus, this paper aims to analyze the adherence of the Azul company's report to the SASB standards applied to the airline sector, based on the sustainability reports published by the company in 2022 and 2023. The company is part of the airline sector and all the materiality topics required by the SASB were analyzed, making a comparison with the published reports. The results, despite being the same in both years, show percentages of 100% in the categories of greenhouse gas emissions, labor practices, competitive behavior and management of accidents and safety; and the percentage value of 66.67% of disclosure of activity statistics, bringing a total of 86.66% of total adherence to the conditional standards.