Environmental Disclosure of Fuel Station Companies in the Municipality of Mossoró/RN Based on the Corporate Sustainability Index – ISE

The retail fuel sector in urban areas presents significant environmental risks, requiring systematic sustainability assessments. This study aims to highlight the socio-environmental performance of fuel stations in Mossoró/RN using the Corporate Sustainability Index (ISE). It is a descriptive and exploratory study with a quantitative approach, based on questionnaires administered to managers of 12 licensed fuel stations. The ISE was calculated using 17 equally weighted environmental, legal, social, and operational indicators. The results indicated a predominance of high sustainable performance, with 91.7% of enterprises presenting an ISE above 75%, associated with operational organization, preventive practices, and compliance with legal requirements. However, some actions remain primarily tied to regulatory compliance, revealing a predominantly reactive environmental management profile. The study provides insights for enhancing strategic environmental management in the urban context of the Brazilian Semi-Arid region.