Práticas ESG no meio empresarial brasileiro: análise da resolução 193 da CVM e transição para metodologia ISSB

Abstract

The present study aimed to analyze whether the three most prominent companies in the B3 Corporate Sustainability Index - namely, Itaú Unibanco, Lojas Renner, and Suzano - comply with the standards established by the ISSB in their respective ESG reports, thereby meeting CVM Resolution 193, which mandates adherence to these standards starting in 2026. To achieve this objective, the research outlined the historical background of ESG and conducted a literature review on the subject, addressing the merits of global comparability standards in sustainability reporting and their importance in combating greenwashing. Additionally, the ESG reports for 2023 of the companies were evaluated. One of the main conclusions is that, although companies are adapting to global standards, there are methodological issues that undermine the credibility of the topic among market participants.