Proposta de diretrizes para a elaboração de um processo de definição da materialidade em relatórios ESG, para instituições financeiras bancárias

Abstract

This thesis proposes guidelines for a materiality definition process in ESG (Environmental, Social and Governance) reports of banking financial institutions, grounded in Stakeholder Theory, Signaling Theory, and Legitimization Theory. The research analyzes practices of banks listed in the B3 Sustainability Index and uses the Design Science Research method, developing in three main stages: literature review and analysis of bank reports, development of initial guidelines based on theories and practices, and refinement and validation of the guidelines by sustainability experts, investment professionals, academics, and bankers. The result is a set of validated guidelines that address aspects such as stakeholder engagement, impact assessment, topic prioritization, and strategic integration, contributing to the advancement of knowledge on ESG materiality in the financial sector and offering a practical tool to improve bank sustainability reports. The proposed guidelines have the potential to promote greater transparency and comparability in the communication of material ESG topics, strengthening sustainability in the banking sector.