Alinhamento dos relatórios de sustentabilidade aos requisitos da IFRS S1: um estudo de caso em uma empresa de telecomunicações

Abstract

The growing demand for transparency regarding sustainability-related risks and opportunities has driven the development of international standards for the disclosure of sustainability-related financial information. In this context, the IFRS S1 standard, issued by the International Sustainability Standards Board (ISSB), stands out. In Brazil, it was incorporated through Technical Pronouncement CBPS 01 and CVM Resolution No. 193/2023, which requires publicly traded companies to disclose reports aligned with this standard starting in 2026. This study analyzes the degree of alignment of the sustainability reports of a Brazilian publicly traded telecommunications company, between 2021 and 2024, with the requirements of IFRS S1. The research is descriptive and documentary, adopting a qualitative-quantitative approach based on Content Analysis. The evaluation employed a checklist composed of 16 criteria derived from the standard’s pillars: Governance, Strategy, Risk Management, and Metrics and Targets. The results show a significant evolution in the company's informational maturity, going from 21.88% adherence in 2021 to 84.38% in 2024. However, relevant gaps persist, especially in the prospective disclosure of the financial impacts of sustainability-related risks and opportunities, the linking of ESG indicators to leadership compensation, and the definition of intermediate milestones for corporate targets. We conclude that the organization has a consistent infrastructure for the regulatory transition, although full compliance still requires technical improvements for the effective integration between sustainability information and its financial statements.