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
--loginoption, it first attempts to read and execute commands from/etc/profileand~/.profile, in that order. The--noprofileoption 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 asshdoes not attempt to read and execute commands from any other startup files, the--rcfileoption has no effect. A non-interactive shell invoked with the nameshdoes not attempt to read any other startup files.