Sustentabilidade empresarial e transparência: análise do relatório de sustentabilidade da Engie à luz da IFRS S1

Abstract

Corporate sustainability has established itself as an essential pillar for organizational transparency and governance, especially in the face of new regulatory requirements and stakeholder expectations. This study presents a documentary analysis of the 2023 Sustainability Report of ENGIE Brasil Energia S.A., focusing on the application of the IFRS S1 international standard. Using a qualitative approach with exploratory and descriptive characteristics, the research assessed the company's compliance with the requirements set by the International Sustainability Standards Board (ISSB), highlighting aspects such as risk and opportunity identification, information connectivity, definition of sustainable strategies and targets, and the quality of disclosures. The results indicated that ENGIE demonstrates an advanced degree of alignment with IFRS S1 standards, particularly in the integration of ESG practices into its corporate strategy, the clarity of the data presented, and the adoption of effective governance mechanisms. The analysis showed that the company already incorporates practices that place it in a favorable position ahead of the mandatory implementation of the standard, scheduled for fiscal years starting in 2025. It is concluded that ENGIE stands out for its commitment to transparency and the structuring of robust reporting processes. This study contributes to the understanding of the practical application of IFRS S1 in the Brazilian context and offers both theoretical and practical insights for organizations and researchers interested in the convergence between financial accounting and corporate sustainability.