Práticas de evidenciação da sustentabilidade empresarial como parâmetro para o relatório de desenvolvimento sustentável de grandes empresas: desafios e implicações da lei 13.303/2016

Abstract

Corporate sustainability has become a strategic requirement for large companies, especially in the context of public companies and mixed-capital companies, regulated by Law No. 13,303/2016. 1 This study addresses the theme of corporate sustainability reporting practices as a parameter of the sustainable development report on the challenges and implications of Law 13,303/2016 and analyzes how sustainability practices are being evidenced in the Sustainable Development Reports (SDR) of these organizations, investigating challenges and benefits. The problem addresses the impact of the mandatory disclosure of reports, questioning how sustainability practices are implemented and reported. Consequently, the work has the general objective of analyzing the main corporate sustainability practices of sustainable development reports and specifies the objective in three gaps divided into: analyzing the main metrics and indicators used in the reports; examine how companies are meeting the requirements of Law 13,303/2016 and assess the challenges faced by companies in adopting these sustainable practices. The research adopts a qualitative, exploratory and descriptive methodology, based on the documentary analysis of reports from the main Brazilian companies. The results indicate that companies that follow frameworks such as GRI show greater transparency and gains in governance, while those with less structured practices face barriers, such as financial limitations and difficulty in data standardization. The benefits include strengthening the corporate image, attracting investors and improving internal management, while the challenges highlight the need for greater strategic alignment, stakeholder engagement and adaptation to legal requirements. The study concludes that, despite advances, there are still significant gaps, especially in less mature sectors. It proposes the adoption of government incentives, greater technical training and the use of advanced technologies to overcome these barriers. The theme presents opportunities for future research, especially on the economic impact of ESG practices and the perception of stakeholders.