Evidência da dimensão ambiental nos relatórios de sustentabilidade nas empresas brasileiras listadas no índice agronegócio da B3

Abstract

This study sought to assess corporate social responsibility in agribusiness companies selected from the B3 website. The research aimed to analyze whether the content of the sustainability reports of companies listed in the B3 agribusiness index is similar to that of environmental indicators. The methodological procedures used were a qualitative study using a descriptive method. Data were collected from the sustainability reports published by companies listed in the B3 agribusiness index, and content analysis was used for data analysis. The results show that companies disclose 34 sustainability indicators similarly, with the majority disclosing environmental information. Furthermore, it was also observed that, of the 34 indicators, eight exhibit 100% similarity in disclosure, with four being disclosed and four not. This study contributes to research seeking to identify the level of similarity in companies' sustainability disclosure and which companies do and do not disclose this information.