GRI GRI 2-14 Highest governance body’s role in sustainability reporting

GRI 2-14 Highest governance body’s role in sustainability reporting

Bracell’s Sustainability Steering Committee actively participates in the preparation and approval of our Sustainability Reports. Committee members review and approve the material topics as part of the double materiality process.

Bracell’s reporting process is managed by a governance structure that includes approval stages for the sustainability disclosures in the Report. This responsibility lies with the leaders directly involved in managing and monitoring performance on the topics presented in the Report.

After consolidating the year’s sustainability results, the information is individually approved by managers. Subsequently, directors, heads of operations and members of the Sustainability Steering Committee also individually approve the Sustainability Report.

Disclosures are audited externally by a third party for consistency, transparency, and alignment with the principles applicable to the disclosure of sustainability results in international frameworks like the Global Reporting Initiative (GRI) Standards and the Global Compact Communication on Progress (CoP), to which Bracell committed voluntarily as a signatory of the UN Global Compact.