APLICAÇÃO DAS NORMAS IFRS S1 E S2 NAS PEQUENAS EMPRESAS FORNECEDORAS: DESAFIOS E ESTRATÉGIAS PARA A ADEQUAÇÃO AOS RELATÓRIOS DE SUSTENTABILIDADE

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a qualitative framework for studying SME adoption of ISSB standards, highlighting resource and knowledge barriers.

🏢実務担当者:Offers actionable strategies for small suppliers to begin IFRS S1/S2 compliance on a budget, such as simplified metrics and partnerships.

🏛政策担当者:Reveals the need for targeted support (training, sectoral guides) to prevent SMEs from being left behind in the sustainability reporting ecosystem.

ABSTRACT Sustainability and climate issues have taken center stage in the global corporate landscape, driven by stricter regulations and increasing pressure from investors and consumers for transparency and socio-environmental responsibility. In this context, the IFRS Foundation launched IFRS S1 and IFRS S2 standards, which establish guidelines for the disclosure of sustainability and climate information, seeking to standardize corporate reporting and improve the comparability of information. This study aims to analyze how small supplier companies can begin the process of adapting to the requirements of these standards, considering their financial, operational, and technical limitations. To achieve this purpose, the research adopts a qualitative and exploratory approach, based on a bibliographic and documentary review of recent publications. The results indicate that, although small companies face significant challenges—especially the scarcity of resources and technical knowledge—it is possible to develop gradual compliance strategies, such as the adoption of simplified indicators, investment in internal training, and the formation of sectoral partnerships. It was also found that the partial adoption of IFRS S1 and S2 contributes to strengthening competitiveness, expanding access to new markets, and consolidating more sustainable business practices, promoting the alignment of these organizations with global governance and sustainability demands. KLebreirowords: Corporate sustainability. IFRS S1 and S2 standards. Small business suppliers. Sustainability reporting. ESG.