摘要：This paper investigates the adherence and dissemination of information on social and environmental by Brazilian companies and the adoption of the Social and Sustainability Reporting on actions that contribute to the welfare of society in general. The research was predominantly theoretical literature and data collection was done through the documental typology, which was obtained data to be analyzed qualitatively. The objective of this research was to identify which models most widespread reports today and which ones are adopted by Brazilian companies. The research result shows that the models of reports which are currently being adopted by Brazilian companies (IBASE, Ethos and GRI), which showed strong adhesion during the late 1990s and mid-2000, where stability is observed relative number of companies. Same feature was observed in companies around the world, where companies that adopt and disclose sustainability reports are in Europe and the least adopt and disclose their sustainability reports are on the African continent.
其他摘要：This paper investigates the adherence and dissemination of information on social and environmental by Brazilian companies and the adoption of the Social and Sustainability Reporting on actions that contribute to the welfare of society in general. The research was predominantly theoretical literature and data collection was done through the documental typology, which was obtained data to be analyzed qualitatively. The objective of this research was to identify which models most widespread reports today and which ones are adopted by Brazilian companies. The research result shows that the models of reports which are currently being adopted by Brazilian companies (IBASE, Ethos and GRI), which showed strong adhesion during the late 1990s and mid-2000, where stability is observed relative number of companies. Same feature was observed in companies around the world, where companies that adopt and disclose sustainability reports are in Europe and the least adopt and disclose their sustainability reports are on the African continent.
