TRANSPARÊNCIA E SUSTENTABILIDADE

A DISCIPLINA DOS INFORMES NÃO FINANCEIROS COMO INSTRUMENTO DE EFETIVAÇÃO DA RESPONSABILIDADE SOCIAL EMPRESARIAL NO BRASIL E NA ESPANHA

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Abstract

Business transparency is fundamental in the contemporary world, considering the impact of economic activity on the life of society. In this sense, it enables access to information and ultimately social control of business activities. The present work has the scope of analyzing the discipline of sustainability reports in Brazil and Spain, from the point of view of legal enforceability, ultimately analyzing its consequences. This is bibliographical and documentary research that adopts as a method the comparison of the treatment given to the requirement of transparency in each country. Initially, the role that society recognizes for the company today is analyzed, and then we look at the treatment given in Spain and Brazil, and at the end we analyze its impacts. It concludes that although the adoption of sustainability reports represents progress, the mandatory information system allows for greater effectiveness of corporate transparency, a requirement of the environmental crisis that the world is currently experiencing.

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Author Biography

João Emilio de Assis Reis, Instituto Federal de Educação, Ciência e Tecnologia do Rio de Janeiro

He completed postdoctoral studies in the Programa de altos estudios de postdoctorado en derecho at the Universidade de Salamanca, Spain. He holds a Ph.D. in Law from the Pontifícia Universidade Catholica de São São Paulo (2015), with a research focus on Effectiveness of Public Law and the Limitations of State Intervention. He earned a Master’s degree in Law from the Centro Universitário Fluminense (2006), with a concentration in Private Relations and the Constitution. He is a specialist in Public Law from the Centro Universitário Newton Paiva (2004), in Procedural Law from the Universidade do Sul de Santa Catarina (2009), and holds a Bachelor’s degree in Law from the Universidade Vale do Rio Doce (2002). He completed an MBA in Public Institution Management at the Instituto Federal de Educação, Ciência e Tecnologia de Rondônia (2023). He has been engaged in teaching since 2004, with extensive experience in the field of Law, particularly in Private Law, Environmental Law, and Urban Law. He is currently a Professor of Basic, Technical, and Technological Education at the Instituto Federal de Educação, Ciência e Tecnologia do Rio de Janeiro (IFRJ), where he teaches subjects such as Introduction to Legal Studies, Business Law, and Labor Law. He serves as the Coordinator of the NUPRESE Research Group – Núcleo de Pesquisas em Responsabilidade Social da Empresa, certified by CNPq through IFRJ. He has conducted and continues to conduct research on a wide range of topics, linking private law and economic activities with fundamental constitutional rights and sustainability. He has been a licensed attorney registered with the Minas Gerais Section of the Ordem dos Advogados do Brasil (OAB) since 2003.

SEÇÃO TEMÁTICA - Direito e sustentabilidade

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Published

2025-10-31

Issue

Vol. 9 No. 1 (2025): Direitos fundamentais - Direito e Sustentabilidade

Section

Artigos

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