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Abstract The objective of the study is to analyze the level of disclosure in the sustainability reports in compliance with the Global Reporting Initiative (GRI) in the companies listed on the BM&FBovespa. In this sense, a descriptive research was carried out with procedures of documentary collection and quantitative approach. The sample analyzed was composed of 93 companies listed on the BM&FBovespa, which published the sustainability report in 2014 in compliance with the GRI model. The results show that to the extent that there is more complexity in the information that comprises the groups of indicators presented in the sustainability reports, it reduces the level of disclosure by companies. Regarding the level of disclosure, it is noticed that the largest group of companies is concentrated with low disclosure, representing around 30% of the analyzed companies, attending up to 50 items out of the 150 that the report proposes. As for the economic sector, public utility presented a higher level of disclosure in sustainability reports in compliance with the GRI model. It is concluded that, although there has been an increase in the dissemination of sustainability reports, companies still need adaptation to meet the GRI indicators, improving the quality of the reports disseminated and increasing the transparency of the various stakeholders. Author Biographies Daniela Di Domenico, Chapecó Region Community University (UNOCHAPECÓ) M.Sc. in Accounting Sciences from FURB. Professor in the Accounting Sciences Course of the Chapecó Region Community University (UNOCHAPECÓ) Address: Avenida Senador Attílio Fontana, 591 E, Bloco R, EFAPI | 89809000 | Chapecó/SC | Brazil. Lidiane Tormem, Chapecó Region Community University (UNOCHAPECÓ) Undergraduate degree in Accounting Sciences from the Chapecó Region Community University (UNOCHAPECÓ). Address: Avenida Senador Attílio Fontana, 591 E, Bloco R, EFAPI | 89809000 | Chapecó/SC | Brazil. Sady Mazzioni, Chapecó Region Community University (UNOCHAPECÓ) PhD in Accounting Sciences and Administration from FURB. Professor in the Master of Science in Accounting Sciences and Administration of the Chapecó Region Community University (UNOCHAPECÓ). Address: Avenida Senador Attílio Fontana, 591 E, Bloco R, EFAPI | 89809000 | Chapecó/SC | Brazil. References Bauer, M. M., & Naime, R. (2012). Estado da arte da evidenciação social e ambiental voluntária. Revista de Administração, Contabilidade e Sustentabilidade, 2(2), 39-60. DOI: https://doi.org/10.18696/reunir.v2i2.72

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