No manual do Bash seção 6.2 Arquivos de Inicialização da Bash :
Invoked with name sh
If Bash is invoked with the name
sh
, it tries to mimic the startup behavior of historical versions of sh as closely as possible, while conforming to the posix standard as well.When invoked as an interactive login shell, or as a non-interactive shell with the
--login
option, it first attempts to read and execute commands from/etc/profile
and~/.profile
, in that order. The--noprofile
option may be used to inhibit this behavior. When invoked as an interactive shell with the namesh
, Bash looks for the variableENV
, expands its value if it is defined, and uses the expanded value as the name of a file to read and execute. Since a shell invoked assh
does not attempt to read and execute commands from any other startup files, the--rcfile
option has no effect. A non-interactive shell invoked with the namesh
does not attempt to read any other startup files.