O relatório de sustentabilidade é um documento estratégico e informativo que apresenta de forma estruturada as contribuições, ações e os resultados da empresa em relação aos impactos nos âmbitos ambiental, social e de governança. O relatório reúne informações sobre as práticas sustentáveis da empresa, metas, resultados e indicadores ESG.
Sua elaboração pode ser orientada por frameworks e referências reconhecidas internacionalmente, como os padrões da Global Reporting Initiative (GRI), amplamente utilizados para reporte de impactos econômicos, ambientais e sociais. Pode incorporar as diretrizes do Sustainability Accounting Standards Board (SASB), com foco na materialidade financeira por setor, e as recomendações da Task Force on Climate-related Financial Disclosures (TCFD), voltadas à transparência sobre riscos e oportunidades climáticas.
O relatório pode atender às exigências regulatórias da Comissão de Valores Mobiliários (CVM) e às normas da International Financial Reporting Standards (IFRS S1 e IFRS S2), promovendo maior integração entre desempenho financeiro, sustentabilidade e conformidade regulatória.
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