Evidence of sustainable development goals disclosure in publicly traded Brazilian companies

Detalhes bibliográficos
Autor(a) principal: Barra, João Pedro Lopes
Data de Publicação: 2024
Outros Autores: Cunha, Ícaro Guilherme Félix da, Oliveira, Maria Júlia Estevão de Melo, Policarpo, Renata Veloso Santos, Rebelatto, Daisy Aparecida do Nascimento
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/34940
Resumo: Purpose: This article examines if publicly traded Brazilian companies listed on the Brazil 50 Index (IBrX50) and the Corporate Sustainability Index (ISE) use Sustainable Development Goals to guide their environmental, social, and governance practices (ESG). Methodology: The evaluation is carried out through the descriptive content analysis of companies listed on the IBrX50. We highlight that they were also listed on the ISE B3 in the year 2022. Data was gathered from the companies’ sustainability reports and on websites specialized in ESG assessments. Results: The research presents analogies between the ISE B3 and the IBrX50 theoretical portfolios while analyzing the assets in their portfolios and ESG scores. We additionally look into the proximity of the assets in relation to the disclosure of the Sustainable Development Goals in their sustainability reports. We found that, although most companies publish sustainability reports and mention the SDGs, few disclose the goals and initiatives aimed at sustainable development practically. Contributions of the Study: The article contributes to the field of research on the voluntary disclosure of information on sustainability. It presents an initial overview on SDGs disclosure in sustainability reports within the Brazilian context. Future studies may explore analyzes which include ESG practices in companies.
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spelling Evidence of sustainable development goals disclosure in publicly traded Brazilian companiesEvidence of sustainable development goals disclosure in publicly traded Brazilian companiesEvidence of sustainable development goals disclosure in publicly traded Brazilian companiesESG. Corporate sustainability. Sustainable Development Goals.Evidence of sustainable development goals .ESG. Sostenibilidad corporativa. Objetivos de Desarrollo Sostenible.ESG. Sustentabilidade corporativa. Objetivos do Desenvolvimento Sustentável.Purpose: This article examines if publicly traded Brazilian companies listed on the Brazil 50 Index (IBrX50) and the Corporate Sustainability Index (ISE) use Sustainable Development Goals to guide their environmental, social, and governance practices (ESG). Methodology: The evaluation is carried out through the descriptive content analysis of companies listed on the IBrX50. We highlight that they were also listed on the ISE B3 in the year 2022. Data was gathered from the companies’ sustainability reports and on websites specialized in ESG assessments. Results: The research presents analogies between the ISE B3 and the IBrX50 theoretical portfolios while analyzing the assets in their portfolios and ESG scores. We additionally look into the proximity of the assets in relation to the disclosure of the Sustainable Development Goals in their sustainability reports. We found that, although most companies publish sustainability reports and mention the SDGs, few disclose the goals and initiatives aimed at sustainable development practically. Contributions of the Study: The article contributes to the field of research on the voluntary disclosure of information on sustainability. It presents an initial overview on SDGs disclosure in sustainability reports within the Brazilian context. Future studies may explore analyzes which include ESG practices in companies.Objetivo: Este artículo busca identificar si las empresas brasileñas que cotizan en bolsa, listadas en el Índice Brasil 50 (IBrX50) y en el Índice de Sostenibilidad Corporativa (ISE), utilizan los Objetivos de Desarrollo Sostenible para orientar sus prácticas ambientales, sociales y de gobierno (ESG). Metodología: La evaluación se realiza a través del análisis de contenido descriptivo de las empresas listadas en el IBrX50, destacando que también cotizaron en el ISE B3, en el año 2022. La recolección de datos recopiló información, principalmente en los informes de sustentabilidad de las empresas de la muestra y en sitios web especializados en evaluación ESG. Resultados: La investigación presenta analogías entre las carteras teóricas del ISE B3 y el IBrX50 y efectúa análisis de los activos presentes en ambas carteras y puntuaciones ESG, así como la proximidad de los activos en relación con la divulgación de los Objetivos de Desarrollo Sostenible en sus Informes de sostenibilidad. A través del análisis se encontró que, aunque la mayoría de las empresas publican informes de sostenibilidad y mencionan los ODS, pocas empresas divulgan metas e iniciativas orientadas al desarrollo sostenible de forma práctica. Contribuciones del Estudio: El artículo contribuye el campo de investigación relacionado con la divulgación voluntaria de información sobre sostenibilidad, presentando un panorama inicial de las evidencias sobre la divulgación de los ODS en los informes de sostenibilidad en el contexto brasileño. Los estudios futuros pueden explorar análisis que incorporen prácticas ESG en las empresas.Objetivo: O presente artigo busca identificar se as empresas brasileiras de capital aberto, listadas no Índice Brasil 50 (IBrX50) e no Índice de Sustentabilidade Empresarial (ISE), utilizam os Objetivos do Desenvolvimento Sustentável para nortear suas práticas ambientais, sociais e de governança (ESG) Metodologia: A avaliação se dá, pela análise descritiva de conteúdo, de empresas listadas no IBrX50, com destaque para que também eram listadas no ISE B3, no ano de 2022. A coleta de dados coletou informações, principalmente nos relatórios de sustentabilidade das empresas da amostra e em sites especializados na avaliação ESG. Resultados: A pesquisa apresenta analogias entre as carteiras teóricas do ISE B3 e do IBrX50 e conduz análises dos ativos presentes em ambas as carteiras e pontuações ESG, bem como, a proximidade dos ativos em relação a evidenciação dos Objetivos do Desenvolvimento Sustentável em seus relatórios de sustentabilidade. Pelas análises verificou-se que, apesar de grande parte das empresas divulgarem relatórios de sustentabilidade e citarem os ODS, poucas delas divulgam metas e iniciativas voltadas ao desenvolvimento sustentável de maneira prática. Contribuições do Estudo: O artigo contribui com o campo de pesquisas relacionadas à divulgação voluntária de informações sobre sustentabilidade, apresentando um panorama inicial das evidências acerca da divulgação dos ODS em relatórios de sustentabilidade no contexto brasileiro. Estudos futuros podem explorar análises que incorporem as práticas ESG nas empresas.Portal de Periódicos Eletrônicos da UFRN2024-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3494010.21680/2176-9036.2024v16n1ID34940REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.2176-903610.21680/2176-9036.2024v16n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNenghttps://periodicos.ufrn.br/ambiente/article/view/34940/18174Copyright (c) 2024 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessBarra, João Pedro Lopes Cunha, Ícaro Guilherme Félix da Oliveira, Maria Júlia Estevão de Melo Policarpo, Renata Veloso Santos Rebelatto, Daisy Aparecida do Nascimento 2024-01-05T11:16:46Zoai:periodicos.ufrn.br:article/34940Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2024-01-05T11:16:46Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv Evidence of sustainable development goals disclosure in publicly traded Brazilian companies
Evidence of sustainable development goals disclosure in publicly traded Brazilian companies
Evidence of sustainable development goals disclosure in publicly traded Brazilian companies
title Evidence of sustainable development goals disclosure in publicly traded Brazilian companies
spellingShingle Evidence of sustainable development goals disclosure in publicly traded Brazilian companies
Barra, João Pedro Lopes
ESG. Corporate sustainability. Sustainable Development Goals.
Evidence of sustainable development goals .
ESG. Sostenibilidad corporativa. Objetivos de Desarrollo Sostenible.
ESG. Sustentabilidade corporativa. Objetivos do Desenvolvimento Sustentável.
title_short Evidence of sustainable development goals disclosure in publicly traded Brazilian companies
title_full Evidence of sustainable development goals disclosure in publicly traded Brazilian companies
title_fullStr Evidence of sustainable development goals disclosure in publicly traded Brazilian companies
title_full_unstemmed Evidence of sustainable development goals disclosure in publicly traded Brazilian companies
title_sort Evidence of sustainable development goals disclosure in publicly traded Brazilian companies
author Barra, João Pedro Lopes
author_facet Barra, João Pedro Lopes
Cunha, Ícaro Guilherme Félix da
Oliveira, Maria Júlia Estevão de Melo
Policarpo, Renata Veloso Santos
Rebelatto, Daisy Aparecida do Nascimento
author_role author
author2 Cunha, Ícaro Guilherme Félix da
Oliveira, Maria Júlia Estevão de Melo
Policarpo, Renata Veloso Santos
Rebelatto, Daisy Aparecida do Nascimento
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Barra, João Pedro Lopes
Cunha, Ícaro Guilherme Félix da
Oliveira, Maria Júlia Estevão de Melo
Policarpo, Renata Veloso Santos
Rebelatto, Daisy Aparecida do Nascimento
dc.subject.por.fl_str_mv ESG. Corporate sustainability. Sustainable Development Goals.
Evidence of sustainable development goals .
ESG. Sostenibilidad corporativa. Objetivos de Desarrollo Sostenible.
ESG. Sustentabilidade corporativa. Objetivos do Desenvolvimento Sustentável.
topic ESG. Corporate sustainability. Sustainable Development Goals.
Evidence of sustainable development goals .
ESG. Sostenibilidad corporativa. Objetivos de Desarrollo Sostenible.
ESG. Sustentabilidade corporativa. Objetivos do Desenvolvimento Sustentável.
description Purpose: This article examines if publicly traded Brazilian companies listed on the Brazil 50 Index (IBrX50) and the Corporate Sustainability Index (ISE) use Sustainable Development Goals to guide their environmental, social, and governance practices (ESG). Methodology: The evaluation is carried out through the descriptive content analysis of companies listed on the IBrX50. We highlight that they were also listed on the ISE B3 in the year 2022. Data was gathered from the companies’ sustainability reports and on websites specialized in ESG assessments. Results: The research presents analogies between the ISE B3 and the IBrX50 theoretical portfolios while analyzing the assets in their portfolios and ESG scores. We additionally look into the proximity of the assets in relation to the disclosure of the Sustainable Development Goals in their sustainability reports. We found that, although most companies publish sustainability reports and mention the SDGs, few disclose the goals and initiatives aimed at sustainable development practically. Contributions of the Study: The article contributes to the field of research on the voluntary disclosure of information on sustainability. It presents an initial overview on SDGs disclosure in sustainability reports within the Brazilian context. Future studies may explore analyzes which include ESG practices in companies.
publishDate 2024
dc.date.none.fl_str_mv 2024-01-02
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/34940
10.21680/2176-9036.2024v16n1ID34940
url https://periodicos.ufrn.br/ambiente/article/view/34940
identifier_str_mv 10.21680/2176-9036.2024v16n1ID34940
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/34940/18174
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.
2176-9036
10.21680/2176-9036.2024v16n1
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
_version_ 1799770190823555072

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