PROPOSAL FOR A MODEL OF SUSTAINABLE INDICATORS FOR THE BRAZILIAN BEEF PRODUCTION CHAIN: COMBATING GREENWASHING PRACTICES: combate às práticas de greenwashing

• Autor(a) principal: Vilanova, Miguel Eugenio Minuzzi
• Data de Publicação: 2024
• Outros Autores: Bazanini, Roberto
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: REUNIR: Revista de Administração. Contabilidade e Sustentabilidade
• Texto Completo: https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/1577
• topic: Greenwashing; Environmental, Social and Corporate Governance; Modelo de Sustentabilidade; Greenwashing; Environmental, Social and Corporate Governance; Sustainability Model

This article aims to propose a sustainability model applied to the Brazilian beef production chain. The proposed model integrates the sustainability indicators of the corporate models and also those identified in the literature, taking into account the social, economic and environmental dimensions of the Triple Botton Line, plus the corporate governance of the Environmental, Social and Corporate Governance (ESG), as well as the assumptions of Stakeholder Capitalism. Since the object of study of the human sciences was historically constructed and in a constant state of change and transformation, gaps in the models that could serve as a parameter for the creation of a model that contemplated these gaps were researched in the literature. From this search, 11 sustainability models were identified. From this number of models, three were identified that were specific to the agribusiness sector. As a result, the Vilanova and Bazanini model of sustainability was proposed. The model consists of four dimensions: economic, environmental, social and governance and 21 indicators, 4 economic, 8 environmental, 4 social and 5 governance. The contribution of the research is to present to the academy a specific methodological tool to be applied along the beef production chain in the fight against greenwashing practices through indicators that meet the specificities of the researched regions, criteria that are not contemplated in the researched models.