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<p>All five Brazilian public federal banks play a crucial role in the economic and regional development of the country, representing all institutions of this legal nature under the direct control of the Federal Government. Given the growing pressure for transparency and corporate responsibility, the Federal Court of Accounts established the obligation to adopt Integrated Reports (IRs), aligned with the guidelines of the GRI and the Triple Bottom Line. This study aimed to select and validate a set of indicators that would enable the evaluation of the sustainability performance of these institutions. The methodology used began with a document survey on the IRs (2020–2024), resulting in the collection of 23 indicators common to the organizations. The indicators were subjected to content validation by a committee of 60 specialists (20 per TBL pillar). The validation used the indices: i-CVI; CVR; S-CVI/Ave; and Modified Kappa. After validation of the indicators, the process resulted in a final list of 17 indicators (6 economic, 5 environmental, and 6 social). The validated set will serve as a basis for the future construction of a multi-criteria model of decision-making support, offering essential guidelines for managers, governmental organs, and researchers that evaluate the sustainability performance of these organizations.</p>

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Defining common indicators for the evaluation of the sustainability performance of Brazilian federal banks

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2026年6月3日

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  • Carlos Alberto Soares Cunha,
  • Luís Alberto Duncan Rangel,
  • Julio Vieira Neto,
  • Rui Jorge Ferreira Soares Borges Lopes,
  • Gilson Brito Alves Lima

摘要

All five Brazilian public federal banks play a crucial role in the economic and regional development of the country, representing all institutions of this legal nature under the direct control of the Federal Government. Given the growing pressure for transparency and corporate responsibility, the Federal Court of Accounts established the obligation to adopt Integrated Reports (IRs), aligned with the guidelines of the GRI and the Triple Bottom Line. This study aimed to select and validate a set of indicators that would enable the evaluation of the sustainability performance of these institutions. The methodology used began with a document survey on the IRs (2020–2024), resulting in the collection of 23 indicators common to the organizations. The indicators were subjected to content validation by a committee of 60 specialists (20 per TBL pillar). The validation used the indices: i-CVI; CVR; S-CVI/Ave; and Modified Kappa. After validation of the indicators, the process resulted in a final list of 17 indicators (6 economic, 5 environmental, and 6 social). The validated set will serve as a basis for the future construction of a multi-criteria model of decision-making support, offering essential guidelines for managers, governmental organs, and researchers that evaluate the sustainability performance of these organizations.