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​The Forum is open to all who believe that sustainability reporting is necessary and beneficial – that companies should reveal their performance or the reasons why they don’t.
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understands that transparency in the provision of information is fundamental for markets to function well. In this context, sustainability reporting plays a crucial role. It is a driver and guide in the systematic and ever evolving process of non-financial disclosure, and it is important for all stakeholders, in particular investors and analysts, who are increasingly in search of this type of information.
Our point of reference for sustainability reporting is the GRI Framework. For this reason, in partnership with GRI, we are supporting the implementation of the ‘Report or Explain’ approach to sustainability reporting policy at the Rio+20 Conference. This approach will organize relevant Brazilian data, providing transparency for the market and encouraging companies to acknowledge their environmental, social and economic responsibilities. We believe that sustainability reporting is a powerful instrument for the development of a sustainable global economy, which is why BM&FBOVESPA supports the Report or Explain Campaign Forum.

Click here to find out more about BM&BOVESPA and the 'Report or Explain' approach to sustainability reporting.