Transparency in sustainability reporting: a case study of Natura Cosméticos S.A. on the practice of voluntary disclosure

Authors

  • Jorge Yoshio Kanda PhD in Science, Professor, School of Social Studies, Federal University of Amazonas, Manaus, AM, Brazil
  • Miriã Michaela de Souza Bandeira Undergraduate student in Administration, School of Social Studies, Federal University of Amazonas, Manaus, AM, Brazil

DOI:

https://doi.org/10.18472/SustDeb.v16n2.2025.57643

Keywords:

Environmental Management, Voluntary Disclosure, GRI, Corporate Communication

Abstract

Sustainability reports stand out as key communication tools for environmental, social, and economic issues with stakeholders, meeting the demands of a market to integrate environmental considerations into organisational practices. The objective of this research is to analyse the level of transparency in sustainability reports and the reliability of information in Natura Cosméticos S.A.'s annual disclosures. This research is classified as exploratory qualitative and incorporates an analysis of documents by examining Natura Cosméticos S.A.'s sustainability reports from 2020 to 2023. The results reveal a selectivity of information, prioritising optimistic disclosures to favour the company's self-image and the maintenance of its social contract. This research contributes to scientific advancement in the field of environmental management and encourages interdisciplinary studies focused on legitimate transparency.

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Author Biographies

Jorge Yoshio Kanda , PhD in Science, Professor, School of Social Studies, Federal University of Amazonas, Manaus, AM, Brazil

Associate Professor at the Federal University of Amazonas (UFAM) since 2007. Post-Doctorate (2023 - ICMC/IUSP), Doctor of Science (2012 - USP Graduate Program in Computer Science and Computational Mathematics); Specialist in Monitoring and Competitive Intelligence (2007 - UFAM); Master in computer science (2004 - UFAM); Bachelor in economics (2001 - UFAM) and Bachelor in Data Processing (1997 - UFAM). Leader of the Research Group "Optimization and Computational Intelligence". Develop research in the area of Machine Learning applied to environmental preservation.

Miriã Michaela de Souza Bandeira, Undergraduate student in Administration, School of Social Studies, Federal University of Amazonas, Manaus, AM, Brazil

A Bachelor's student in Business Administration at the Federal University of Amazonas, she has worked at the Amazonas State Court of Auditors since 2024, where she monitors case flow, manages correspondence, organizes case data, and performs other administrative duties. She also worked at the Amazonas State Court of Justice (2022–2024).

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Published

2025-08-30

How to Cite

Kanda , J. Y., & Bandeira, M. M. de S. (2025). Transparency in sustainability reporting: a case study of Natura Cosméticos S.A. on the practice of voluntary disclosure. Sustainability in Debate, 16(2), 79–106. https://doi.org/10.18472/SustDeb.v16n2.2025.57643

Issue

Vol. 16 No. 2 (2025): Sustainability in Debate

Section

Articles - Varia

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