This research aims to analyze the disclosure of social and environmental information by banking entities participating in the portfolio of the Corporate Sustainability Index (ISE), in accordance with NBC T-15. The objective was to investigate whether the main social and environmental information disclosed in the Financial Statements of three banking entities listed in the ISE, Banco Santander, Banco do Brasil and Banco Bradesco comply with NBC T-15 guidelines. disclosure of its financial

more »

... nts in its annual reports. Fulfilling its responsibilities to an increasingly demanding society, making clear its interests by investing in entities that do not only seek financial profit, but which are concerned with sustainability. The nature of the research was qualitative, regarding the objectives, these were exploratory and descriptive. On the methodological procedure, the documentary research was used for data collection in the period from 2015 to 2017. In relation to the results obtained, according to the information provided by the banks, it was concluded that, in general, the questions were answered in their majority. Social and environmental investments are present in their reports demonstrating in a significant and positive way the power of influence that these three banking entities have in relation to society and the environment.