Avaliação da maturidade da política ESG no conglomerado Banco do Brasil

Abstract

This article analyzes Banco do Brasil's 2023 Annual Report in the light of the ESG criteria (environmental, social and governance), based on the ABNT PR-2030 and ABNT PE-487 guidelines, which establish parameters for assessing the maturity of sustainable practices. The study focused on verifying the alignment of the organization's actions with the directions of the technical benchmark, which defines five levels of maturity, whereas stage E3 (management) being the minimum required for compliance. The results elucidate that Banco do Brasil has a high level of commitment to the ESG pillars, especially in the social and governance areas, where all the criteria assessed are at least at stage E3, and most reach higher levels, such as E4 (strategic) and E5 (transformative). In the social area, initiatives focused on diversity, inclusion, human rights and social investments stand out. In terms of governance, transparency, integrity, risk management and compliance with regulatory standards stand out. However, on the environmental front, although there is advanced performance in areas such as climate change and waste management, there are four criteria - water use, effluents, contaminated areas and hazardous products - that fall below the required level, placing them at stages E1 (elementary) and E2 (not integrated), which prevents the granting of the Declaration of Conformity. Even so, the institution is eligible for a Declaration of Commitment, as long as it presents an Action Plan with corrective measures for these points. The analysis shows that Banco do Brasil integrates ESG principles into its institutional strategy, demonstrating their relevance in building a more sustainable economy.