{"id":6024,"date":"2024-07-29T14:45:48","date_gmt":"2024-07-29T17:45:48","guid":{"rendered":"https:\/\/banrisul.centralesg.com.br\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/"},"modified":"2025-09-26T16:25:24","modified_gmt":"2025-09-26T19:25:24","slug":"papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2","status":"publish","type":"indicador","link":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/","title":{"rendered":"Role of the highest governance body in sustainability reporting"},"content":{"rendered":"\n<p><strong>2-14 a) Report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization\u2019s material topics, and if so, describe the process for reviewing and approving the information.<\/strong><\/p>\n\n\n\n<p>The Sustainability Report is submitted for approval to the Board of Directors and the Social, Environmental and Climate Responsibility Committee.<\/p>\n\n\n\n<p><strong>2-14 b) If the highest governance body is not responsible for reviewing and approving the reported information, including the organization\u2019s material topics, explain the reason for this.<\/strong><\/p>\n\n\n\n<p>Not applicable as the Board of Directors is responsible for approving reported information.<\/p>\n","protected":false},"featured_media":0,"template":"","categoria_indicadores":[1444,1453],"codigo":[1463],"empresas":[],"ano_indicador":[1546],"class_list":["post-6024","indicador","type-indicador","status-publish","hentry","categoria_indicadores-overall-content","categoria_indicadores-material-topic-corporate-governance-and-integrity","codigo-gri-2-14-en","ano_indicador-2023-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Role of the highest governance body in sustainability reporting - Banrisul<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Role of the highest governance body in sustainability reporting - Banrisul\" \/>\n<meta property=\"og:description\" content=\"2-14 a) Report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization\u2019s material topics, and if so, describe the process for reviewing and approving the information. The Sustainability Report is submitted for approval to the Board of Directors and the Social, Environmental and Climate Responsibility Committee. 2-14 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Banrisul\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-26T19:25:24+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/\",\"url\":\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/\",\"name\":\"Role of the highest governance body in sustainability reporting - Banrisul\",\"isPartOf\":{\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#website\"},\"datePublished\":\"2024-07-29T17:45:48+00:00\",\"dateModified\":\"2025-09-26T19:25:24+00:00\",\"breadcrumb\":{\"@id\":\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/banrisul.centralesg.com.br\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Indicadores\",\"item\":\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Role of the highest governance body in sustainability reporting\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#website\",\"url\":\"https:\/\/banrisul.centralesg.com.br\/en\/\",\"name\":\"Banrisul\",\"description\":\"Indicator Center\",\"publisher\":{\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/banrisul.centralesg.com.br\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#organization\",\"name\":\"Banrisul\",\"url\":\"https:\/\/banrisul.centralesg.com.br\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#\/schema\/logo\/image\/\",\"url\":\"http:\/\/banrisul.centralesg.com.br\/wp-content\/uploads\/2023\/08\/banrisul-logotipo-principal.svg\",\"contentUrl\":\"http:\/\/banrisul.centralesg.com.br\/wp-content\/uploads\/2023\/08\/banrisul-logotipo-principal.svg\",\"width\":145,\"height\":28,\"caption\":\"Banrisul\"},\"image\":{\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Role of the highest governance body in sustainability reporting - Banrisul","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Role of the highest governance body in sustainability reporting - Banrisul","og_description":"2-14 a) Report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization\u2019s material topics, and if so, describe the process for reviewing and approving the information. The Sustainability Report is submitted for approval to the Board of Directors and the Social, Environmental and Climate Responsibility Committee. 2-14 [&hellip;]","og_url":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/","og_site_name":"Banrisul","article_modified_time":"2025-09-26T19:25:24+00:00","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/","url":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/","name":"Role of the highest governance body in sustainability reporting - Banrisul","isPartOf":{"@id":"https:\/\/banrisul.centralesg.com.br\/en\/#website"},"datePublished":"2024-07-29T17:45:48+00:00","dateModified":"2025-09-26T19:25:24+00:00","breadcrumb":{"@id":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/"]}]},{"@type":"BreadcrumbList","@id":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/papel-desempenhado-pelo-mais-alto-orgao-de-governanca-no-relato-de-sustentabilidade-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/banrisul.centralesg.com.br\/en\/"},{"@type":"ListItem","position":2,"name":"Indicadores","item":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/"},{"@type":"ListItem","position":3,"name":"Role of the highest governance body in sustainability reporting"}]},{"@type":"WebSite","@id":"https:\/\/banrisul.centralesg.com.br\/en\/#website","url":"https:\/\/banrisul.centralesg.com.br\/en\/","name":"Banrisul","description":"Indicator Center","publisher":{"@id":"https:\/\/banrisul.centralesg.com.br\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/banrisul.centralesg.com.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/banrisul.centralesg.com.br\/en\/#organization","name":"Banrisul","url":"https:\/\/banrisul.centralesg.com.br\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/banrisul.centralesg.com.br\/en\/#\/schema\/logo\/image\/","url":"http:\/\/banrisul.centralesg.com.br\/wp-content\/uploads\/2023\/08\/banrisul-logotipo-principal.svg","contentUrl":"http:\/\/banrisul.centralesg.com.br\/wp-content\/uploads\/2023\/08\/banrisul-logotipo-principal.svg","width":145,"height":28,"caption":"Banrisul"},"image":{"@id":"https:\/\/banrisul.centralesg.com.br\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/indicador\/6024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/indicador"}],"about":[{"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/types\/indicador"}],"wp:attachment":[{"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/media?parent=6024"}],"wp:term":[{"taxonomy":"categoria_indicadores","embeddable":true,"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/categoria_indicadores?post=6024"},{"taxonomy":"codigo","embeddable":true,"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/codigo?post=6024"},{"taxonomy":"empresas","embeddable":true,"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/empresas?post=6024"},{"taxonomy":"ano_indicador","embeddable":true,"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/ano_indicador?post=6024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}