Transparency | B3

Transparency

B3 Annual Report

Since 2009, B3 has published its Annual Report aligned with the Global Reporting Initiative (GRI) guidelines. The Annual Report seeks transparent disclosure of our ESG practices, beyond economic performance. It is also line with the UN Sustainable Development Goals (SDGs) proposed by the Sustainable Stock Exchanges: 5 (Gender Equality), 8 (Decent Work and Economic Growth), 12 (Responsible Consumption and Production), 13 (Climate Action) and 17 (Partnerships to achieve the Goal).

See B3's annual reports

Report or Explain

Report or Explain was an initiative in partnership with the GRI launched at Rio+20, in 2012, to encourage listed companies to report in item 7.8 “Long Term Information” – item’s title at the time - of CVM’s Reference Form, if the company had published an Annual Report that considered sustainability aspects and, if not, explain the why.

The objective, in addition to encouraging transparency, was to compile this information into a database, facilitating rapid access to this information by the investors. With the evolution of the theme in the market, CVM (Securities and Exchange Commission) updated, in 2016, item 7.8 to “Social and Environmental Policies and Transparency”, directly incorporating this request. In the following year, 2017, B3 also started to encourage companies to report their practices related to the UN Sustainable Development Goals (SDGs).

As of 2020, B3 will not compile this database, considering that this information can be accessed directly through the regulator. We understand, after surveys and conversations with stakeholders, that investors do not use this specific database in their ESG analyzes, but directly via RF and through the companies' corporate website and own questionnaires. B3 encourages transparency and continues to recommend that companies report their ESG practices through item 7.8 of the Reference Form. To reinforce the importance of ESG disclosure, B3 coordinates the Transparency Subgroup of CVM’s Laboratory of Financial Innovation (LAB) for opportunities and to join efforts in this agenda.

CDP

CDP is a nonprofit organization that operates the largest global system for reporting information on climate, forests and water management. It is a global movement of investors with almost 100 trillion US$ assets under management.

B3 has answered CDP’s annual Climate Change questionnaire since 2009, seeking to evolve as regards transparency and to develop an internal process to identify the climate change risks and opportunities for  the company’s business.

B3's Questionnaires

Greenhouse Gas (GHG) Inventory

Inventories of organizations’ direct and indirect greenhouse gas emissions are instruments that permit self-assessment. They also demonstrate corporate concern, the shouldering of responsibility and engagement with climate change questions, transforming discourse into responsible attitude. B3 has made an inventory of its greenhouse gas emissions since 2009. Since 2010 it has been audited externally and the document has been included in the Public Registry of the Brazil GHG Protocol Program, where it can be seen and downloaded.

Since 2013, B3 has annually compensated its greenhouse gas (GHG) emissions that it has been unable to reduce, thus becoming carbon neutral. This process has been backdated to 2011 and 2012 and seeks among other things to encourage the adoption of best practices in sustainability by listed companies and by the market in general.

2021 Inventory
2020 Inventory
2019 Inventory
2018 Inventory
2017 Inventory
2016 Inventory
2015 Inventory
2014 Inventory
2013 Inventory
2012 Inventory
2011 Inventory
2010 Inventory
2009 Inventory