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CODIM, Pronouncement no. 13, 2012

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Summary

This Pronouncement sets up annual report guidelines, in order to foster best practices in reporting, information disclosure, and corporate governance. It stipulates that the annual report should include information on financial, social, environmental and governance aspects of the business, including an overview of its past performance, main risks and opportunities, and the corporate strategy in place to address these items in the short, medium and long-term. Regarding sustainability, it also recommends including a GRI Content Index, and information on adherence to initiatives such as the UN Global Compact, and inclusion in sustainability indexes.

Thumbnail image for This Pronouncement sets up annual report guidelines, in order to foster best practices in reporting, information disclosure, and corporate governance. It stipulates that the annual report should include information on financial, social, environmental and governance aspects of the business, including an overview of its past performance, main risks and opportunities, and the corporate strategy in place to address these items in the short, medium and long-term. Regarding sustainability, it also recommends including a GRI Content Index, and information on adherence to initiatives such as the UN Global Compact, and inclusion in sustainability indexes.
Issuer

Brazil

Year

2012

Region

South America

Issuer (type)

Comitê de Orientação para Divulgação de Informações ao Mercado (CODIM) (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Global Reporting Initiative (GRI)
  • Other
Main industries targeted
  • Finance & Insurance
  • Administrative, Support, Waste Management
  • Professional, Scientific, & Technical Services
  • Real Estate, Rental & Leasing
Restrictiveness

Low

Sustainable Development Goals (SDGs)
  • SDG 2: Zero Hunger
  • SDG 8: Decent Work and Economic Growth
  • SDG 10: Reduced Inequality

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