Desenvolvimento sustentável em universidades: uma análise de práticas de contabilidade, gestão e de environmental social and governance – ESG
Autor(a) principal: | |
---|---|
Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional Manancial UFSM |
Texto Completo: | http://repositorio.ufsm.br/handle/1/27407 |
Resumo: | This research aims to analyze the influence of sustainable accounting, management and Environmental Social and Governance - ESG practices in universities that make up the Green Metrics ranking. For this, the study had two methodological steps, a qualitative one, through a Systematic Literature Review (RSL), analysis of reports and sending a protocol to specialists, carried out in order to identify impact studies and also the main practices that are already developed by Higher Education Institutions (HEIs), seeking relevant information to develop an instrument for quantitative data collection, which was carried out through a survey with 106 HEIs listed in the Green Metrics ranking. The results presented in the qualitative stage, highlight Professor Rodrigo Lozano and Professor Rob Gray as authors with the greatest impact in the area, also highlight countries such as the USA and Spain and the Journal Cleaner Production and Sustainability, as journals with the greatest impact. At this stage also, through the literature, the collection in reports and the collection with specialists, it was possible to identify the variables applied in the institutions that make up the ranking, among these, the main ones found were: Green Campus, Planning, Quality of life, renewable energy , reduction of CO² emissions, environmental accounting, registration, control and dissemination of information, among others. In the quantitative stage, the information presented highlights a large number of correlations found, among these, the issues that deal with planning and the socio-environmental benefits generated by this practice, and may even develop issues capable of generating financial returns for HEIs. In addition, the findings highlight key factors for the development and adoption of ESG, as well as indicate important issues for accounting and management involvement and for the development of sustainability, stakeholder engagement and disclosure of information, such as: Planning and control, Green Campus, Drivers for the development of science, technology, projects and partnerships, Social and learning support, Research, development and Innovation (R&D&I), Renewable Sources. Likewise, the findings make it possible to identify actions and practices capable of boosting the sustainability performance of universities, as well as contributing to their adoption, inclusion of society in the institution's projects and also with the development of new studies. |
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2022-12-26T18:16:55Z2022-12-26T18:16:55Z2022-09-22http://repositorio.ufsm.br/handle/1/27407This research aims to analyze the influence of sustainable accounting, management and Environmental Social and Governance - ESG practices in universities that make up the Green Metrics ranking. For this, the study had two methodological steps, a qualitative one, through a Systematic Literature Review (RSL), analysis of reports and sending a protocol to specialists, carried out in order to identify impact studies and also the main practices that are already developed by Higher Education Institutions (HEIs), seeking relevant information to develop an instrument for quantitative data collection, which was carried out through a survey with 106 HEIs listed in the Green Metrics ranking. The results presented in the qualitative stage, highlight Professor Rodrigo Lozano and Professor Rob Gray as authors with the greatest impact in the area, also highlight countries such as the USA and Spain and the Journal Cleaner Production and Sustainability, as journals with the greatest impact. At this stage also, through the literature, the collection in reports and the collection with specialists, it was possible to identify the variables applied in the institutions that make up the ranking, among these, the main ones found were: Green Campus, Planning, Quality of life, renewable energy , reduction of CO² emissions, environmental accounting, registration, control and dissemination of information, among others. In the quantitative stage, the information presented highlights a large number of correlations found, among these, the issues that deal with planning and the socio-environmental benefits generated by this practice, and may even develop issues capable of generating financial returns for HEIs. In addition, the findings highlight key factors for the development and adoption of ESG, as well as indicate important issues for accounting and management involvement and for the development of sustainability, stakeholder engagement and disclosure of information, such as: Planning and control, Green Campus, Drivers for the development of science, technology, projects and partnerships, Social and learning support, Research, development and Innovation (R&D&I), Renewable Sources. Likewise, the findings make it possible to identify actions and practices capable of boosting the sustainability performance of universities, as well as contributing to their adoption, inclusion of society in the institution's projects and also with the development of new studies.Esta pesquisa tem o objetivo de analisar a influência das práticas sustentáveis da contabilidade, gestão e Environmental Social and Governance – ESG em universidades que compõem o ranking Green Metrics. Para isso, o estudo contou com duas etapas metodológicas, uma qualitativa, por meio de uma Revisão Sistemática de Literatura (RSL), análise em relatórios e envio de protocolo para especialistas, realizadas no intuito de identificar estudos de impacto e também as principais práticas que já são desenvolvidas por Instituições de Ensino Superior (IES), buscando informações relevantes para desenvolver um instrumento para a coleta quantitativa dos dados, esta que foi realizada por meio de um levantamento com 106 IES listadas no ranking Green Metrics. Os resultados apresentados na etapa qualitativa, destacam o professor Rodrigo Lozano e o Professor Rob Gray como autores de maior impacto da área, destacam também países como EUA e Espanha e o Journal Cleaner Production e o Sustainability, como periódicos de maior impacto. Nessa etapa também, através da literatura, da coleta em relatórios e da coleta com especialistas, foi possível identificar as variáveis aplicadas nas instituições que compõem o ranking, dentre estas, as principais encontradas foram: Campus Verde, Planejamento, Qualidade de vida, energia renovável, redução da emissão de CO², Contabilidade ambiental, registro, controle e divulgação das informações, entre outras. Já na etapa quantitativa, as informações apresentadas, destacam grande número de correlações encontradas, dentre estas, as questões que tratam do planejamento e dos benefícios socioambientais gerados por essa prática, podendo inclusive desenvolver questões capazes de gerar retornos financeiros para as IES. Além disso, os achados destacam fatores essenciais para o desenvolvimento e adoção do ESG, bem como, indicam questões importantes para o envolvimento da contabilidade e da gestão e para o desenvolvimento da sustentabilidade, engajamento das partes interessadas e divulgação das informações, como por exemplo: Planejamento e controle, Campus Verde, Drivers para desenvolvimento da ciência, tecnologia, projetos e parcerias, Apoio social e de aprendizagem, Pesquisa, desenvolvimento e Inovação (P&D&I), Fontes Renováveis. Da mesma forma, os achados, permitem identificar ações e práticas capazes de impulsionar o desempenho da sustentabilidade das universidades, bem como, contribuir com sua adoção, inclusão da sociedade nos projetos da instituição e também com o desenvolvimento de novos estudos.Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESConselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPqFundação de Amparo à Pesquisa no Rio Grande do Sul – FAPERGSporUniversidade Federal de Santa MariaCentro de Ciências Sociais e HumanasPrograma de Pós-Graduação em Ciências ContábeisUFSMBrasilControladoria, Governança e SustentabilidadeAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessUniversidadesSustentabilidadeContabilidadeGestãoESGUniversitiesSustainabilityAccountingManagementCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISDesenvolvimento sustentável em universidades: uma análise de práticas de contabilidade, gestão e de environmental social and governance – ESGSustainable development in universities: an analysis of accounting, management and social and governance environmental practices – ESGinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisÁvila, Lucas Veigahttp://lattes.cnpq.br/9859670993729250Degenhart, LarissaGavira, Muriel de Oliveirahttp://lattes.cnpq.br/0819048216393745Lima, Clayton dos Santos6002004000016006006006006002bb0b59e-1700-4aa3-bbc3-456b71b659c3b4393aaa-979e-43bf-84e6-c9f6e2f303c1a62d391e-3cce-4c89-9157-78386a9f1638e460fbc8-91a8-410b-8d45-3c4deae1cb11reponame:Repositório Institucional Manancial UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMORIGINALDIS_PPGCC_2022_LIMA_CLAYTON.pdfDIS_PPGCC_2022_LIMA_CLAYTON.pdfDissertação de Mestradoapplication/pdf2654434http://repositorio.ufsm.br/bitstream/1/27407/1/DIS_PPGCC_2022_LIMA_CLAYTON.pdf2570fe2bc7319639c21c45c2e17539aaMD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; 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dc.title.por.fl_str_mv |
Desenvolvimento sustentável em universidades: uma análise de práticas de contabilidade, gestão e de environmental social and governance – ESG |
dc.title.alternative.eng.fl_str_mv |
Sustainable development in universities: an analysis of accounting, management and social and governance environmental practices – ESG |
title |
Desenvolvimento sustentável em universidades: uma análise de práticas de contabilidade, gestão e de environmental social and governance – ESG |
spellingShingle |
Desenvolvimento sustentável em universidades: uma análise de práticas de contabilidade, gestão e de environmental social and governance – ESG Lima, Clayton dos Santos Universidades Sustentabilidade Contabilidade Gestão ESG Universities Sustainability Accounting Management CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Desenvolvimento sustentável em universidades: uma análise de práticas de contabilidade, gestão e de environmental social and governance – ESG |
title_full |
Desenvolvimento sustentável em universidades: uma análise de práticas de contabilidade, gestão e de environmental social and governance – ESG |
title_fullStr |
Desenvolvimento sustentável em universidades: uma análise de práticas de contabilidade, gestão e de environmental social and governance – ESG |
title_full_unstemmed |
Desenvolvimento sustentável em universidades: uma análise de práticas de contabilidade, gestão e de environmental social and governance – ESG |
title_sort |
Desenvolvimento sustentável em universidades: uma análise de práticas de contabilidade, gestão e de environmental social and governance – ESG |
author |
Lima, Clayton dos Santos |
author_facet |
Lima, Clayton dos Santos |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Ávila, Lucas Veiga |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9859670993729250 |
dc.contributor.referee1.fl_str_mv |
Degenhart, Larissa |
dc.contributor.referee2.fl_str_mv |
Gavira, Muriel de Oliveira |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/0819048216393745 |
dc.contributor.author.fl_str_mv |
Lima, Clayton dos Santos |
contributor_str_mv |
Ávila, Lucas Veiga Degenhart, Larissa Gavira, Muriel de Oliveira |
dc.subject.por.fl_str_mv |
Universidades Sustentabilidade Contabilidade Gestão ESG |
topic |
Universidades Sustentabilidade Contabilidade Gestão ESG Universities Sustainability Accounting Management CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Universities Sustainability Accounting Management |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
This research aims to analyze the influence of sustainable accounting, management and Environmental Social and Governance - ESG practices in universities that make up the Green Metrics ranking. For this, the study had two methodological steps, a qualitative one, through a Systematic Literature Review (RSL), analysis of reports and sending a protocol to specialists, carried out in order to identify impact studies and also the main practices that are already developed by Higher Education Institutions (HEIs), seeking relevant information to develop an instrument for quantitative data collection, which was carried out through a survey with 106 HEIs listed in the Green Metrics ranking. The results presented in the qualitative stage, highlight Professor Rodrigo Lozano and Professor Rob Gray as authors with the greatest impact in the area, also highlight countries such as the USA and Spain and the Journal Cleaner Production and Sustainability, as journals with the greatest impact. At this stage also, through the literature, the collection in reports and the collection with specialists, it was possible to identify the variables applied in the institutions that make up the ranking, among these, the main ones found were: Green Campus, Planning, Quality of life, renewable energy , reduction of CO² emissions, environmental accounting, registration, control and dissemination of information, among others. In the quantitative stage, the information presented highlights a large number of correlations found, among these, the issues that deal with planning and the socio-environmental benefits generated by this practice, and may even develop issues capable of generating financial returns for HEIs. In addition, the findings highlight key factors for the development and adoption of ESG, as well as indicate important issues for accounting and management involvement and for the development of sustainability, stakeholder engagement and disclosure of information, such as: Planning and control, Green Campus, Drivers for the development of science, technology, projects and partnerships, Social and learning support, Research, development and Innovation (R&D&I), Renewable Sources. Likewise, the findings make it possible to identify actions and practices capable of boosting the sustainability performance of universities, as well as contributing to their adoption, inclusion of society in the institution's projects and also with the development of new studies. |
publishDate |
2022 |
dc.date.accessioned.fl_str_mv |
2022-12-26T18:16:55Z |
dc.date.available.fl_str_mv |
2022-12-26T18:16:55Z |
dc.date.issued.fl_str_mv |
2022-09-22 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
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http://repositorio.ufsm.br/handle/1/27407 |
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http://repositorio.ufsm.br/handle/1/27407 |
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por |
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por |
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600200400001 |
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600 600 600 600 600 |
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Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
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Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
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openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Ciências Contábeis |
dc.publisher.initials.fl_str_mv |
UFSM |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Controladoria, Governança e Sustentabilidade |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
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