Sustainability Policies and Practices for Corporate Governance in Brazil

Sustainability Policies and Practices for Corporate Governance in Brazil

This report analyses sustainability policies and practices for corporate governance, both in Brazil and globally. It serves to support the development of Brazil's legal and regulatory framework for sustainability disclosure, the responsibilities of company boards and shareholder rights. The rep...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autor Corporativo: Organisation for Economic Co-operation and Development, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2022.
Materias:
Corporate governance > Congresses.
Public Administration
Political Science
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704709606719
Tabla de Contenidos:
  • Intro
  • Foreword
  • Table of contents
  • Acronyms and abbreviations
  • Executive summary
  • 1 Introduction
  • The OECD Surveys on Sustainability Practices in Brazil
  • Survey on Sustainability Practices of Public Companies in Brazil
  • Survey on Sustainability Practices of Asset Managers Investing in Brazil
  • References
  • Note
  • 2 Capital market trends and the investor landscape
  • The Brazilian public equity market
  • Trends in initial public offerings
  • Trends in secondary public offerings
  • Investors and ownership structure in the Brazilian public equity market Trends in corporate bond issuances
  • Green bonds and other ESG bonds
  • GHG emissions markets
  • References
  • Notes
  • 3 The sustainability practices of investors
  • Investors perspectives
  • References
  • Notes
  • 4 Company sustainability standards and frameworks
  • Materiality
  • ESG accounting and reporting frameworks
  • Most relevant sustainability risks in Brazil
  • Existing sustainability disclosure regulation in Brazil
  • References
  • Notes
  • 5 Sustainability disclosure quality
  • Assurance of sustainability information
  • Mainstream transparency regimes
  • References
  • Notes 6 The board of directors
  • A corporation's objective
  • The business case for sustainability
  • Short-termism
  • Directors' fiduciary duties
  • References
  • Notes
  • 7 Shareholders
  • Shareholders' engagement
  • Shareholder rights
  • References
  • Notes
  • Annex A. Methodology for data collection and classification.

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