{"id":38702,"date":"2026-03-04T13:30:19","date_gmt":"2026-03-04T16:30:19","guid":{"rendered":"https:\/\/cebds.org\/?post_type=release&#038;p=38702"},"modified":"2026-04-24T15:31:34","modified_gmt":"2026-04-24T18:31:34","slug":"84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds","status":"publish","type":"release","link":"https:\/\/cebds.org\/en\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/","title":{"rendered":"According to CEBDS, 84% of corporate sustainability reports already undergo external audits."},"content":{"rendered":"<p class=\"has-text-align-center\"><em>The third edition of Reporting Matters Brazil analyzed documents from 82 companies and reveals progress in integrating ESG and business strategy.<\/em><\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Launched this Tuesday, the 3rd, the third edition of <em>Reporting Matters Brazil, <\/em>A study developed by the Brazilian Business Council for Sustainable Development (CEBDS) reveals that 84% of the reports from member companies underwent external audit (at least partially). The study, which analyzed the sustainability reports of 82 companies, identified that 97% of the documents used the GRI standard, Global Reporting Initiative, an international reference for sustainability reporting, and 75% adopted dual materiality, a process that considers both financial impacts and impacts on the environment and society to prioritize their areas of focus.&nbsp;<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>The third edition of <em>Reporting Matters <\/em>The study analyzed 82 reports, published in 2025 with data from 2024, totaling 9,986 pages evaluated based on 16 criteria and 76 sub-criteria organized into four dimensions: Principles, Content, Effectiveness, and Sustainable Development Goals (SDGs), a global agenda established by the United Nations (UN). The work involved 11 consultants and totaled 350 hours of technical analysis.<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\u201cWhat we are seeing is a clear movement by Brazilian companies towards more structured, comparable, and decision-oriented reporting. Reporting Matters is part of this collective maturation process, supporting the consolidation of sustainability as a strategic pillar of the business,\u201d pointed out Daniela Mignani, Corporate Executive Director of CEBDS.&nbsp;<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Prepared by CEBDS, an organization representing approximately 120 large companies operating in the country, using the methodology of... <em>World Business Council for Sustainable Development (WBCSD) <\/em>and technical support from the Report Group, the <em>Reporting Matters <\/em>This report offers a structured and comparable view of how Brazilian companies organize, prioritize, and communicate ESG information in an increasingly demanding regulatory and market environment. For the first time, this edition combined specialized technical assessment with artificial intelligence tools.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" style=\"background-color:#242056\"><strong>I want to download the document!<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\u201cIn this third edition, we raised the bar for technical analysis by combining the perspective of specialized consultants with artificial intelligence tools to examine nearly 10,000 pages of reports. What the data shows us is a consistent and accelerated maturation: the transition from limited to reasonable assurance and the consolidation of dual materiality indicate that Brazilian companies are not only reporting, but integrating the socio-environmental impact into the financial value of the business with the same rigor dedicated to accounting statements,\u201d stated Gilberto Longo, director of business and communication at Report.<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Enhanced credibility<\/strong><\/p>\n\n\n\n<p>Submitting information for independent verification is an action by companies that demonstrates maturity in the management and communication of non-financial results. The number of sustainability reports without any type of external audit fell from 26% in 2023 to 16% in 2025. In other words, 84% of companies submit, at least partially, their data for external analysis. This evolution highlights the increased scope of assurance, which strengthens the reliability of the information.&nbsp;<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Another point that demonstrates the maturity level of the Brazilian business sector is the adoption of reporting standards and frameworks capable of ensuring comparability and transparency in information. Data from Reporting Matters Brazil 2025 shows that 99% of companies use at least one global tool. The group of companies that do not follow any standard was 9% in 2023 and reached the level of 1% in 2025.&nbsp;<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>The GRI standard remains the primary one used in Brazil, but combining standards has become the majority practice among Brazilian companies, demonstrating that the business sector is committed to convergence between global markets and perspectives. In this edition, 17% of the reports use only the GRI without combining it with other tools. In 2023, the percentage of these companies reached 35%.&nbsp;<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Key Brazilian highlights&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<p>The average performance of the analyzed reports maintained a growth trajectory throughout the three-year period. The observed evolution from 2024 to 2025 was mainly driven by the pillars of Strategy, Easy Access and Implementation, and Control, reflecting more structured goals, more interactive reports, and improvements in monitoring and auditing processes. Although the increase in the number of participants and methodological adjustments also influenced the averages, the study points to a consistent movement of maturation in the way companies organize, present, and monitor their sustainability information.&nbsp;<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Among 82 reports, the <em>Reporting Matters Brazil 2025<\/em> The report listed, in alphabetical order, the fifteen most outstanding reports among the analyzed group: Ambipar, Axia Energia (formerly Eletrobras), Banco do Brasil, Bracell, Cemig, Eneva, Engie, Ita\u00fa, Marfrig, Motiva, Nexa, Petrobras, Suzano, Telef\u00f4nica Vivo, and Votorantim Cimentos. These are mature business reports from companies in different sectors and structural configurations, which obtained the highest overall scores across the 16 criteria and 76 sub-criteria adopted.&nbsp;<\/p>\n\n\n\n<p>Access the full document: <a href=\"https:\/\/cebds.org\/en\/reporting-matters-brasil-2025\/\">https:\/\/cebds.org\/reporting-matters-brasil-2025\/<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Terceira edi\u00e7\u00e3o do Reporting Matters Brasil analisou documentos de 82 empresas e revela avan\u00e7os na integra\u00e7\u00e3o entre ESG e estrat\u00e9gia de neg\u00f3cios Lan\u00e7ada nesta ter\u00e7a-feira, dia 3, a terceira edi\u00e7\u00e3o do Reporting Matters Brasil, desenvolvida pelo Conselho Empresarial Brasileiro para o Desenvolvimento Sustent\u00e1vel (CEBDS), revela que 84% dos relat\u00f3rios das empresas associadas passaram por auditoria [&hellip;]<\/p>\n","protected":false},"featured_media":37555,"template":"","meta":{"_acf_changed":false},"categories":[9,87],"class_list":["post-38702","release","type-release","status-publish","has-post-thumbnail","hentry","category-clima","category-reporting-matters"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>84% dos relat\u00f3rios corporativos de sustentabilidade j\u00e1 t\u00eam auditoria externa, aponta CEBDS - CEBDS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cebds.org\/en\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"84% dos relat\u00f3rios corporativos de sustentabilidade j\u00e1 t\u00eam auditoria externa, aponta CEBDS - CEBDS\" \/>\n<meta property=\"og:description\" content=\"Terceira edi\u00e7\u00e3o do Reporting Matters Brasil analisou documentos de 82 empresas e revela avan\u00e7os na integra\u00e7\u00e3o entre ESG e estrat\u00e9gia de neg\u00f3cios Lan\u00e7ada nesta ter\u00e7a-feira, dia 3, a terceira edi\u00e7\u00e3o do Reporting Matters Brasil, desenvolvida pelo Conselho Empresarial Brasileiro para o Desenvolvimento Sustent\u00e1vel (CEBDS), revela que 84% dos relat\u00f3rios das empresas associadas passaram por auditoria [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cebds.org\/en\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/\" \/>\n<meta property=\"og:site_name\" content=\"CEBDS\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/pt-pt.facebook.com\/CEBDSBR\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-24T18:31:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cebds.org\/wp-content\/uploads\/2025\/11\/capa-taxonomia-sustentavel.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@cebds\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/\",\"url\":\"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/\",\"name\":\"84% dos relat\u00f3rios corporativos de sustentabilidade j\u00e1 t\u00eam auditoria externa, aponta CEBDS - CEBDS\",\"isPartOf\":{\"@id\":\"https:\/\/cebds.org\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/cebds.org\/wp-content\/uploads\/2025\/11\/capa-taxonomia-sustentavel.png\",\"datePublished\":\"2026-03-04T16:30:19+00:00\",\"dateModified\":\"2026-04-24T18:31:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/#primaryimage\",\"url\":\"https:\/\/cebds.org\/wp-content\/uploads\/2025\/11\/capa-taxonomia-sustentavel.png\",\"contentUrl\":\"https:\/\/cebds.org\/wp-content\/uploads\/2025\/11\/capa-taxonomia-sustentavel.png\",\"width\":1920,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/cebds.org\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"84% dos relat\u00f3rios corporativos de sustentabilidade j\u00e1 t\u00eam auditoria externa, aponta CEBDS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/cebds.org\/#website\",\"url\":\"https:\/\/cebds.org\/\",\"name\":\"CEBDS - Conselho Empresarial Brasileiro para o Desenvolvimento Sustent\u00e1vel\",\"description\":\"Conselho Empresarial Brasileiro para o Desenvolvimento Sustent\u00e1vel\",\"publisher\":{\"@id\":\"https:\/\/cebds.org\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/cebds.org\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/cebds.org\/#organization\",\"name\":\"CEBDS - Conselho Empresarial Brasileiro para o Desenvolvimento Sustent\u00e1vel\",\"url\":\"https:\/\/cebds.org\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/cebds.org\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/cebds.org\/wp-content\/uploads\/2023\/06\/Logo-CEBDS.png\",\"contentUrl\":\"https:\/\/cebds.org\/wp-content\/uploads\/2023\/06\/Logo-CEBDS.png\",\"width\":1920,\"height\":1080,\"caption\":\"CEBDS - Conselho Empresarial Brasileiro para o Desenvolvimento Sustent\u00e1vel\"},\"image\":{\"@id\":\"https:\/\/cebds.org\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/pt-pt.facebook.com\/CEBDSBR\/\",\"https:\/\/x.com\/cebds\",\"https:\/\/www.linkedin.com\/company\/cebds-br\/?originalSubdomain=br\",\"https:\/\/www.instagram.com\/CEBDS_Sustentavel\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"84% of corporate sustainability reports already have external audits, points out CEBDS - CEBDS","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cebds.org\/en\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/","og_locale":"en_US","og_type":"article","og_title":"84% dos relat\u00f3rios corporativos de sustentabilidade j\u00e1 t\u00eam auditoria externa, aponta CEBDS - CEBDS","og_description":"Terceira edi\u00e7\u00e3o do Reporting Matters Brasil analisou documentos de 82 empresas e revela avan\u00e7os na integra\u00e7\u00e3o entre ESG e estrat\u00e9gia de neg\u00f3cios Lan\u00e7ada nesta ter\u00e7a-feira, dia 3, a terceira edi\u00e7\u00e3o do Reporting Matters Brasil, desenvolvida pelo Conselho Empresarial Brasileiro para o Desenvolvimento Sustent\u00e1vel (CEBDS), revela que 84% dos relat\u00f3rios das empresas associadas passaram por auditoria [&hellip;]","og_url":"https:\/\/cebds.org\/en\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/","og_site_name":"CEBDS","article_publisher":"https:\/\/pt-pt.facebook.com\/CEBDSBR\/","article_modified_time":"2026-04-24T18:31:34+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/cebds.org\/wp-content\/uploads\/2025\/11\/capa-taxonomia-sustentavel.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@cebds","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/","url":"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/","name":"84% of corporate sustainability reports already have external audits, points out CEBDS - CEBDS","isPartOf":{"@id":"https:\/\/cebds.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/#primaryimage"},"image":{"@id":"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/#primaryimage"},"thumbnailUrl":"https:\/\/cebds.org\/wp-content\/uploads\/2025\/11\/capa-taxonomia-sustentavel.png","datePublished":"2026-03-04T16:30:19+00:00","dateModified":"2026-04-24T18:31:34+00:00","breadcrumb":{"@id":"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/#primaryimage","url":"https:\/\/cebds.org\/wp-content\/uploads\/2025\/11\/capa-taxonomia-sustentavel.png","contentUrl":"https:\/\/cebds.org\/wp-content\/uploads\/2025\/11\/capa-taxonomia-sustentavel.png","width":1920,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/cebds.org\/release\/84-dos-relatorios-corporativos-de-sustentabilidade-ja-tem-auditoria-externa-aponta-cebds\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/cebds.org\/"},{"@type":"ListItem","position":2,"name":"84% dos relat\u00f3rios corporativos de sustentabilidade j\u00e1 t\u00eam auditoria externa, aponta CEBDS"}]},{"@type":"WebSite","@id":"https:\/\/cebds.org\/#website","url":"https:\/\/cebds.org\/","name":"CEBDS - Brazilian Business Council for Sustainable Development","description":"Brazilian Business Council for Sustainable Development","publisher":{"@id":"https:\/\/cebds.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cebds.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/cebds.org\/#organization","name":"CEBDS - Brazilian Business Council for Sustainable Development","url":"https:\/\/cebds.org\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cebds.org\/#\/schema\/logo\/image\/","url":"https:\/\/cebds.org\/wp-content\/uploads\/2023\/06\/Logo-CEBDS.png","contentUrl":"https:\/\/cebds.org\/wp-content\/uploads\/2023\/06\/Logo-CEBDS.png","width":1920,"height":1080,"caption":"CEBDS - Conselho Empresarial Brasileiro para o Desenvolvimento Sustent\u00e1vel"},"image":{"@id":"https:\/\/cebds.org\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/pt-pt.facebook.com\/CEBDSBR\/","https:\/\/x.com\/cebds","https:\/\/www.linkedin.com\/company\/cebds-br\/?originalSubdomain=br","https:\/\/www.instagram.com\/CEBDS_Sustentavel\/"]}]}},"_links":{"self":[{"href":"https:\/\/cebds.org\/en\/wp-json\/wp\/v2\/release\/38702"}],"collection":[{"href":"https:\/\/cebds.org\/en\/wp-json\/wp\/v2\/release"}],"about":[{"href":"https:\/\/cebds.org\/en\/wp-json\/wp\/v2\/types\/release"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cebds.org\/en\/wp-json\/wp\/v2\/media\/37555"}],"wp:attachment":[{"href":"https:\/\/cebds.org\/en\/wp-json\/wp\/v2\/media?parent=38702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cebds.org\/en\/wp-json\/wp\/v2\/categories?post=38702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}