Is Gender Diversity in the Practices Disclosed in Sustainability Reports of Companies Listed in B3's ISE Evident?

Abstract

This study aimed to analyze the coherence of gender equality promotion practices in the business environment, as reflected in the information and data from the Sustainability Reports of companies listed on B3. The methodology employed included applied and documentary research, using secondary data from the 2022 Sustainability Reports of selected companies obtained from B3, CVM, and the companies' Investor Relations sections. The sample includes companies listed on IDIVERSA and ISE in 2023. The descriptive approach enables the identification and analysis of data on gender practices, with categories defined based on the literature: Gender Proportion, Remuneration, Presence in Leadership Roles, Communication and Transparency, and Organizational Culture. The technique used was content analysis in three stages (pre-analysis, material exploration, and result treatment), with the tool Atlas.ti 6.0.15, covering 35 items: five categories analyzed across seven companies. The results show varying levels of commitment to gender equality among companies in sectors such as Energy, Sanitation, and Finance. Eletrobras moderately increased female participation in managerial positions, while Cosan still needs to engage more despite some progress in its subsidiaries. CPFL showed low female representation, and Vibra stood out for establishing clear goals to increase this representation. Eletrobras made progress in reducing gender wage disparities, but CPFL needs to improve its transparency. In the financial sector, companies like Aliansce Sonae, Cielo, and B3 reported an average of 39.26% women in their teams, with variations among the companies. The findings highlight the need to continuously monitor gender diversity practices to promote more significant equity in participation, equal pay, women's access to leadership roles, transparency in sustainability reports, and the cultural assimilation of inclusive policies.