Study of the pillars of ESG – environmental, social, and governance – in the context of Brazilian companies

Detalhes bibliográficos
Autor(a) principal: Finageiv Neder, Juliana
Data de Publicação: 2023
Outros Autores: Affonso Neto, Annibal, Andrés Villazón Montalván, Roberth, dos Reis Gomes, Paulo Celso
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Sistemas & Gestão
Texto Completo: https://www.revistasg.uff.br/sg/article/view/1826
Resumo: In recent years, the term ESG has gained special attention due to a growing awareness of companies' social, environmental, and corporate governance responsibilities. This study sought to identify the adoption of practices related to the three pillars of ESG and assess the degree of adherence of Brazilian companies based on the perceptions of professionals working in them. Descriptive research was used as a questionnaire-type data collection instrument. The data was analyzed using descriptive statistics. The study sought to include companies of various sizes and sectors, not just companies listed on the stock exchange, to contribute to academic studies related to understanding the maturity of Brazilian companies regarding ESG practices. At the end of the study, it was possible to observe that the participating Brazilian companies showed more practices and maturity in terms of the governance pillar, followed by the social pillar, and, lastly, the environmental pillar. Keywords: ESG; ASG; Sustainability management; Corporate governance; Sustainability.
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spelling Study of the pillars of ESG – environmental, social, and governance – in the context of Brazilian companiesEstudo dos pilares de ESG - environmental, social and governance – no contexto das empresas brasileirasIn recent years, the term ESG has gained special attention due to a growing awareness of companies' social, environmental, and corporate governance responsibilities. This study sought to identify the adoption of practices related to the three pillars of ESG and assess the degree of adherence of Brazilian companies based on the perceptions of professionals working in them. Descriptive research was used as a questionnaire-type data collection instrument. The data was analyzed using descriptive statistics. The study sought to include companies of various sizes and sectors, not just companies listed on the stock exchange, to contribute to academic studies related to understanding the maturity of Brazilian companies regarding ESG practices. At the end of the study, it was possible to observe that the participating Brazilian companies showed more practices and maturity in terms of the governance pillar, followed by the social pillar, and, lastly, the environmental pillar. Keywords: ESG; ASG; Sustainability management; Corporate governance; Sustainability.Nos últimos anos, o termo ESG tem ganhado especial atenção devido a uma conscientização crescente em relação às responsabilidades sociais, ambientais e de governança corporativa das empresas. O presente estudo buscou identificar a adoção de práticas relativas aos três pilares do ESG, bem como avaliar o grau de aderência das empresas brasileiras a partir da percepção de profissionais que nelas atuam. Utilizou-se a pesquisa descritiva como instrumento de coleta de dados do tipo questionário. Os dados foram tratados com a utilização da estatística descritiva. O estudo procurou contemplar empresas de diversos portes e setores de atuação, e não apenas as empresas listadas na bolsa de valores, para contribuir com estudos acadêmicos relacionados ao entendimento da maturidade das empresas brasileiras em relação às práticas ESG. Ao final do estudo foi possível observar que as empresas brasileiras participantes apresentaram mais práticas e maturidade em relação ao pilar de governança, seguido do pilar social e, por último, do pilar ambiental. Palavras-chave: ESG; ASG; Gestão da sustentabilidade; Governança corporativa; Sustentabilidade.ABEC2023-12-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlapplication/pdftext/htmlapplication/pdfhttps://www.revistasg.uff.br/sg/article/view/182610.20985/1980-5160.2023.v18n3.1826Sistemas & Gestão; v. 18 n. 3 (2023): DEZEMBRO 20231980-516010.20985/1980-5160.2023.v18n3reponame:Sistemas & Gestãoinstname:Universidade Federal Fluminense (UFF)instacron:UFFporenghttps://www.revistasg.uff.br/sg/article/view/1826/1763https://www.revistasg.uff.br/sg/article/view/1826/1778https://www.revistasg.uff.br/sg/article/view/1826/1773https://www.revistasg.uff.br/sg/article/view/1826/1796Copyright (c) 2023 Sistemas & Gestãohttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessFinageiv Neder, JulianaAffonso Neto, AnnibalAndrés Villazón Montalván, Roberthdos Reis Gomes, Paulo Celso2023-12-22T08:54:01Zoai:ojs.www.revistasg.uff.br:article/1826Revistahttps://www.revistasg.uff.br/sgPUBhttps://www.revistasg.uff.br/sg/oai||sg.revista@gmail.com|| periodicos@proppi.uff.br1980-51601980-5160opendoar:2023-12-22T08:54:01Sistemas & Gestão - Universidade Federal Fluminense (UFF)false
dc.title.none.fl_str_mv Study of the pillars of ESG – environmental, social, and governance – in the context of Brazilian companies
Estudo dos pilares de ESG - environmental, social and governance – no contexto das empresas brasileiras
title Study of the pillars of ESG – environmental, social, and governance – in the context of Brazilian companies
spellingShingle Study of the pillars of ESG – environmental, social, and governance – in the context of Brazilian companies
Finageiv Neder, Juliana
title_short Study of the pillars of ESG – environmental, social, and governance – in the context of Brazilian companies
title_full Study of the pillars of ESG – environmental, social, and governance – in the context of Brazilian companies
title_fullStr Study of the pillars of ESG – environmental, social, and governance – in the context of Brazilian companies
title_full_unstemmed Study of the pillars of ESG – environmental, social, and governance – in the context of Brazilian companies
title_sort Study of the pillars of ESG – environmental, social, and governance – in the context of Brazilian companies
author Finageiv Neder, Juliana
author_facet Finageiv Neder, Juliana
Affonso Neto, Annibal
Andrés Villazón Montalván, Roberth
dos Reis Gomes, Paulo Celso
author_role author
author2 Affonso Neto, Annibal
Andrés Villazón Montalván, Roberth
dos Reis Gomes, Paulo Celso
author2_role author
author
author
dc.contributor.author.fl_str_mv Finageiv Neder, Juliana
Affonso Neto, Annibal
Andrés Villazón Montalván, Roberth
dos Reis Gomes, Paulo Celso
description In recent years, the term ESG has gained special attention due to a growing awareness of companies' social, environmental, and corporate governance responsibilities. This study sought to identify the adoption of practices related to the three pillars of ESG and assess the degree of adherence of Brazilian companies based on the perceptions of professionals working in them. Descriptive research was used as a questionnaire-type data collection instrument. The data was analyzed using descriptive statistics. The study sought to include companies of various sizes and sectors, not just companies listed on the stock exchange, to contribute to academic studies related to understanding the maturity of Brazilian companies regarding ESG practices. At the end of the study, it was possible to observe that the participating Brazilian companies showed more practices and maturity in terms of the governance pillar, followed by the social pillar, and, lastly, the environmental pillar. Keywords: ESG; ASG; Sustainability management; Corporate governance; Sustainability.
publishDate 2023
dc.date.none.fl_str_mv 2023-12-22
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://www.revistasg.uff.br/sg/article/view/1826
10.20985/1980-5160.2023.v18n3.1826
url https://www.revistasg.uff.br/sg/article/view/1826
identifier_str_mv 10.20985/1980-5160.2023.v18n3.1826
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://www.revistasg.uff.br/sg/article/view/1826/1763
https://www.revistasg.uff.br/sg/article/view/1826/1778
https://www.revistasg.uff.br/sg/article/view/1826/1773
https://www.revistasg.uff.br/sg/article/view/1826/1796
dc.rights.driver.fl_str_mv Copyright (c) 2023 Sistemas & Gestão
http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Sistemas & Gestão
http://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv text/html
application/pdf
text/html
application/pdf
dc.publisher.none.fl_str_mv ABEC
publisher.none.fl_str_mv ABEC
dc.source.none.fl_str_mv Sistemas & Gestão; v. 18 n. 3 (2023): DEZEMBRO 2023
1980-5160
10.20985/1980-5160.2023.v18n3
reponame:Sistemas & Gestão
instname:Universidade Federal Fluminense (UFF)
instacron:UFF
instname_str Universidade Federal Fluminense (UFF)
instacron_str UFF
institution UFF
reponame_str Sistemas & Gestão
collection Sistemas & Gestão
repository.name.fl_str_mv Sistemas & Gestão - Universidade Federal Fluminense (UFF)
repository.mail.fl_str_mv ||sg.revista@gmail.com|| periodicos@proppi.uff.br
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