VM Report: Natura & Co

This report outlines an assessment of Natura & Co.’s public disclosures against the Value Model, a model that has aggregated and synthesized more than 40 of the world’s top ESG and sustainability reporting frameworks into a 7-stakeholder, 27-theme, 81-goal model for value measurement.  While the Value Model was developed to guide the development and implementation of sustainability strategy within businesses of all sizes, here in this report it has been applied as an assessment tool to analyze the current state of a business’s sustainability reporting efforts against this holistic model. The purpose of this report is to be informative rather than prescriptive, as it has been derived only from publicly available data and not the full dataset available to the company that has been studied.

This report outlines the analysis of Natura & Co’s sustainability efforts using only their publicly disclosed data as the basis for this assessment.  For this project, we have used the following data sources:

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• Natura &Co Latin America Integrated Report 2021, accessed on August 2, 2023

• Annual Report 2021, accessed on August 2, 2023

• Natura Integrated Profit & Loss Accounting 2021, accessed on August 10, 2023

• Financial Statement, accessed on August 11, 2023

• Financial Statement Q4, 2022, accessed on August 10, 2023

• Bloomberg, accessed on October 6, 2023