Influência do Disclosure de Gênero na Sustentabilidade Empresarial das Empresas Brasileiras

Abstract

The objective of this study is to analyze the influence of gender disclosure on the corporate sustainability of Brazilian companies that had their reports prepared in accordance with the GRI standard. For this purpose, the term "gender disclosure" means social disclosure related to SDG5 - Gender Equality. For this purpose, a descriptive, documentary and quantitative data approach was carried out, in a sample of 61 sustainability reports published in 2019 in the GRI database. It was identified that the disclosure of gender is positively associated with the sustainability of companies. Thus, it is shown that to achieve a higher level of sustainability, companies look for competitive strategies, such as gender disclosure.