Assurance engagements dos indicadores de sustentabilidade em conformidade à GRI-Standards : uma análise das empresas listadas no ISE B3 de 2020

Abstract

This research aims to expose which sustainability standards nailed in Global Reporting Initiative Guideline (GRI-Standards) that companies listed in current Corporate Sustainability Index (B3’s ISE) submit to external assurance. This is a qualitative research and, uses bibliographic and documentary techniques and content analysis method to compare the information required for disclosure in these reports. The results show that, although voluntary disclosure of socio-environmental information follows the GRI-G4/Standards guidelines, only 13,33% of the companies that are part of B3's ISE submit their reports to external assurance. It was possible to verify that the level of external assurance is less than ideal, due to the predominance of limited assurance engagement (96,15%), whose length of procedures is reduced compared to those applied in a reasonable assurance engagement that aims to issue an opinion on the information contained in a sustainability report. Thus, the research provided theoretical and practical contributions to expose the quality of assurance of socio-environmental and economic information disclosed and related to stakeholders needs.