{"id":6731,"date":"2025-07-18T11:10:46","date_gmt":"2025-07-18T14:10:46","guid":{"rendered":"https:\/\/banrisul.centralesg.com.br\/?post_type=indicador&#038;p=6731"},"modified":"2025-10-17T15:57:27","modified_gmt":"2025-10-17T18:57:27","slug":"role-of-the-highest-governance-body-in-sustainability-reporting-2","status":"publish","type":"indicador","link":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/role-of-the-highest-governance-body-in-sustainability-reporting-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 CRSAC, jointly with the Executive Board, is responsible for approving the materiality analysis and the Sustainability Report, which reflects the institution\u2019s economic, social, environmental and climate impacts. The Report is forwarded to the Board of Directors for its final validation.<\/p>\n\n\n\n<p><br><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. The Board of Directors is responsible for approving reported information.<\/p>\n","protected":false},"featured_media":0,"template":"","categoria_indicadores":[1444],"codigo":[1463],"empresas":[],"ano_indicador":[1724],"class_list":["post-6731","indicador","type-indicador","status-publish","hentry","categoria_indicadores-overall-content","codigo-gri-2-14-en","ano_indicador-2024-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; 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