The transparency as a sustainability tool according to the Emmanuel Lévinas ethics of alterity

Based on an analysis of the theory of ethics of alterity enshrined by Emmanuel Lévinas, this study identifies some challenges for the transparency system of public finances in Brazil. With the ambit of subsidizing the analysis, the work lists the Sustainable Development Goals approved by the United Nations, as well as the relevance of the principle of transparency as a sustainability mechanism. It's established the primary idea of sustainability to support the entire study and, as per such premises, it's promoted an appraisal of the most relevant points of Lévinas' theory on overcoming the purely ontological standard for the perspective of alterity ethics. Ultimately, the work points out aspects of Lévinas' theory that could positively influence the improvement of the monitoring system for public resources management.