O papel do environmental social and governance e dos objetivos do desenvolvimento sustentável nas universidades do ranking UI GreenMetric

Detalhes bibliográficos
Autor(a) principal: Kieling, Débora Londero
Data de Publicação: 2022
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Manancial - Repositório Digital da UFSM
dARK ID: ark:/26339/0013000018kw4
Texto Completo: http://repositorio.ufsm.br/handle/1/27404
Resumo: The environmental and social impacts caused by man are diverse, which indicates the need to recognize Sustainable Development (SD) as a solution to the existing adversities. In society, universities that already have a significant role in the training of professionals, also stand out 28 for promoting sustainability in their operations and contribute actively in society, besides performing several internal actions aimed at teaching, research, extension, management, operation and external actions aimed at the Environmental Social and Governance (ESG) and the Sustainable Development Goals (SDG). Given the above, the general objective of this study is to verify the application of ESG in universities in the UI GreenMetric ranking. As a method for developing the research, it is segregated into two stages. The first comprises the qualitative stage, which has three phases, considered I) Systematic Literature Review (RSL); II) consultation of sustainability reports; III) research with experts in the area of sustainability in universities through a protocol. With the results obtained in this phase, originated useful information for the construction of a research instrument, which is applied in the second stage, called qualitative stage. The second stage, through a survey, sought to understand what are the ESG and SDG practices of 912 universities listed in the UI GreenMetric ranking. The study sample consisted of 106 respondents from different positions in the sustainability area of universities. Data collection occurred by sending the questionnaire in Google Forms to the 42 emails of the universities in the ranking. For data analysis, it was used descriptive analysis (with mean, frequency and standard deviation), confirmatory analysis and data correlation, using the software SPSS - Statistical Package for the Social Sciences. With the results obtained, it was possible to identify that universities are seeking to adopt practices that benefit the environment, society, governance and relationship with stakeholders, promoting sustainability with ESG practices, in view of the actions developed on campus. After the exploratory factor analysis, it was confirmed that several ESG practices correlate with each other and with the SDGs, which indicates that universities seek to align practices towards the goals of the 2030 Agenda. Universities make significant efforts on behalf of society and students, so that education is reached to everyone in a fair and effective way, and they rely on governance, through discussion in boards and promoting stakeholder engagement, to foster debates about sustainability. Nevertheless, it is necessary that they seek to give more attention to the evaluation and monitoring of the efforts made both in ESG practices and in the SDGs, which the institutions work more intensely to promote quality education, gender equality, water and sanitation, and 56 work and economic growth. Finally, a framework is presented, with 7 main elements relevant to the adoption of sustainability practices, both ESG and SDGs identified, which help universities in the adoption of practices towards sustainable development.
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spelling O papel do environmental social and governance e dos objetivos do desenvolvimento sustentável nas universidades do ranking UI GreenMetricThe application of environmental social and governance and the goals of sustainable development in the ranking UI GreenMetric universitiesESGODSSustentabilidadeDesenvolvimento sustentávelUniversidadesSustainabilitySustainable developmentUniversityCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISThe environmental and social impacts caused by man are diverse, which indicates the need to recognize Sustainable Development (SD) as a solution to the existing adversities. In society, universities that already have a significant role in the training of professionals, also stand out 28 for promoting sustainability in their operations and contribute actively in society, besides performing several internal actions aimed at teaching, research, extension, management, operation and external actions aimed at the Environmental Social and Governance (ESG) and the Sustainable Development Goals (SDG). Given the above, the general objective of this study is to verify the application of ESG in universities in the UI GreenMetric ranking. As a method for developing the research, it is segregated into two stages. The first comprises the qualitative stage, which has three phases, considered I) Systematic Literature Review (RSL); II) consultation of sustainability reports; III) research with experts in the area of sustainability in universities through a protocol. With the results obtained in this phase, originated useful information for the construction of a research instrument, which is applied in the second stage, called qualitative stage. The second stage, through a survey, sought to understand what are the ESG and SDG practices of 912 universities listed in the UI GreenMetric ranking. The study sample consisted of 106 respondents from different positions in the sustainability area of universities. Data collection occurred by sending the questionnaire in Google Forms to the 42 emails of the universities in the ranking. For data analysis, it was used descriptive analysis (with mean, frequency and standard deviation), confirmatory analysis and data correlation, using the software SPSS - Statistical Package for the Social Sciences. With the results obtained, it was possible to identify that universities are seeking to adopt practices that benefit the environment, society, governance and relationship with stakeholders, promoting sustainability with ESG practices, in view of the actions developed on campus. After the exploratory factor analysis, it was confirmed that several ESG practices correlate with each other and with the SDGs, which indicates that universities seek to align practices towards the goals of the 2030 Agenda. Universities make significant efforts on behalf of society and students, so that education is reached to everyone in a fair and effective way, and they rely on governance, through discussion in boards and promoting stakeholder engagement, to foster debates about sustainability. Nevertheless, it is necessary that they seek to give more attention to the evaluation and monitoring of the efforts made both in ESG practices and in the SDGs, which the institutions work more intensely to promote quality education, gender equality, water and sanitation, and 56 work and economic growth. Finally, a framework is presented, with 7 main elements relevant to the adoption of sustainability practices, both ESG and SDGs identified, which help universities in the adoption of practices towards sustainable development.Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESOs impactos ambientais e sociais causados pelo homem são diversos, o que indica a necessidade de reconhecer o Desenvolvimento Sustentável (DS) como uma solução para as adversidades existentes. Na sociedade, as universidades que já possuem o papel significativo na formação de 28 profissionais, também se destacam por promoverem a sustentabilidade em suas operações e contribuírem de modo ativo na sociedade, além de realizarem diversas ações internas voltadas ao ensino, pesquisa, extensão, gestão, operação e ações externas voltadas ao Environmental Social and Governance (ESG) e dos Objetivos para o Desenvolvimento Sustentável (ODS). Diante do exposto, o objetivo geral do presente estudo é verificar a aplicação do ESG nas universidades do ranking UI GreenMetric. Como método para o desenvolvimento da pesquisa, é segregado em duas etapas. A primeira compreende a etapa qualitativa, que conta com três fases, consideradas I) Revisão Sistemática de Literatura (RSL); II) consulta a relatórios de sustentabilidade de universidades; III) investigação com especialistas da área de sustentabilidade em universidades por meio de um protocolo. Com os resultados obtidos nesta fase, originaram informações inovadoras e cíentificas para a construção de um instrumento de pesquisa, que é aplicado na segunda etapa, chamada de etapa quantitativa. A segunda etapa, por meio de um levantamento, comprrendeu quais as práticas de ESG e ODS de 912 universidades listadas no ranking do UI GreenMetric. A amostra do estudo consistiu com a participação de 42 106 respondentes, que são representantes da área de sustentabilidade da universidade. A coleta dos dados ocorreu pelo envio do questionário no Google Forms, aos e-mails das universidades do ranking. Para a análise dos dados, foi utilizada análise descritiva (média, frequência e desvio padrão), análise confirmatória e de correlação dos dados, por meio do software SPSS - Statistical Package for the Social Sciences. Com os resultados obtidos, foi possível identificar que as universidades estão na busca de adotar práticas que beneficiem o meio ambiente, a sociedade, a governança e relação com as partes interessadas, promovendo a sustentabilidade com práticas de ESG, diante das ações desenvolvidas no campus. Após a análise fatorial exploratória, foi confirmado que diversas práticas de ESG correlacionam-se entre si e com os ODS, o que indica que as universidades buscam alinhar práticas em prol dos objetivos da Agenda 2030. As universidades realizam significativos esforços em prol da sociedade e estudantes, de modo que a educação seja alcançada a todos de maneira justa e eficaz e contam com a governança, por meio da discussão em conselhos e promovendo o engajamento das partes interessadas, para fomentar debates acerca da sustentabilidade. Apesar disso, é necessário que 56 busquem dar maior atenção a avaliação e monitoramento dos esforços realizados tanto em práticas de ESG, quanto aos ODS, os quais as instituições trabalham com maior intensidade ao promover educação de qualidade, igualdade de gênero, água e saneamento e trabalho e crescimento econômico. Por fim, é apresentado um framework, com 7 prinicipais elementos para a adoção de práticas de sustentabilidade, tanto de ESG, quanto dos ODS, que auxiliam universidades na adoção de práticas em prol do desenvolvimento sustentável.Universidade Federal de Santa MariaBrasilControladoria, Governança e SustentabilidadeUFSMPrograma de Pós-Graduação em Ciências ContábeisCentro de Ciências Sociais e HumanasÁvila, Lucas Veigahttp://lattes.cnpq.br/9859670993729250Trevisan, MarceloBrandli, Luciana LonderoKieling, Débora Londero2022-12-26T14:39:07Z2022-12-26T14:39:07Z2022-09-21info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://repositorio.ufsm.br/handle/1/27404ark:/26339/0013000018kw4porAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessreponame:Manancial - Repositório Digital da UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSM2022-12-26T14:39:07Zoai:repositorio.ufsm.br:1/27404Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufsm.br/ONGhttps://repositorio.ufsm.br/oai/requestatendimento.sib@ufsm.br||tedebc@gmail.comopendoar:2022-12-26T14:39:07Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)false
dc.title.none.fl_str_mv O papel do environmental social and governance e dos objetivos do desenvolvimento sustentável nas universidades do ranking UI GreenMetric
The application of environmental social and governance and the goals of sustainable development in the ranking UI GreenMetric universities
title O papel do environmental social and governance e dos objetivos do desenvolvimento sustentável nas universidades do ranking UI GreenMetric
spellingShingle O papel do environmental social and governance e dos objetivos do desenvolvimento sustentável nas universidades do ranking UI GreenMetric
Kieling, Débora Londero
ESG
ODS
Sustentabilidade
Desenvolvimento sustentável
Universidades
Sustainability
Sustainable development
University
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
title_short O papel do environmental social and governance e dos objetivos do desenvolvimento sustentável nas universidades do ranking UI GreenMetric
title_full O papel do environmental social and governance e dos objetivos do desenvolvimento sustentável nas universidades do ranking UI GreenMetric
title_fullStr O papel do environmental social and governance e dos objetivos do desenvolvimento sustentável nas universidades do ranking UI GreenMetric
title_full_unstemmed O papel do environmental social and governance e dos objetivos do desenvolvimento sustentável nas universidades do ranking UI GreenMetric
title_sort O papel do environmental social and governance e dos objetivos do desenvolvimento sustentável nas universidades do ranking UI GreenMetric
author Kieling, Débora Londero
author_facet Kieling, Débora Londero
author_role author
dc.contributor.none.fl_str_mv Ávila, Lucas Veiga
http://lattes.cnpq.br/9859670993729250
Trevisan, Marcelo
Brandli, Luciana Londero
dc.contributor.author.fl_str_mv Kieling, Débora Londero
dc.subject.por.fl_str_mv ESG
ODS
Sustentabilidade
Desenvolvimento sustentável
Universidades
Sustainability
Sustainable development
University
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
topic ESG
ODS
Sustentabilidade
Desenvolvimento sustentável
Universidades
Sustainability
Sustainable development
University
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
description The environmental and social impacts caused by man are diverse, which indicates the need to recognize Sustainable Development (SD) as a solution to the existing adversities. In society, universities that already have a significant role in the training of professionals, also stand out 28 for promoting sustainability in their operations and contribute actively in society, besides performing several internal actions aimed at teaching, research, extension, management, operation and external actions aimed at the Environmental Social and Governance (ESG) and the Sustainable Development Goals (SDG). Given the above, the general objective of this study is to verify the application of ESG in universities in the UI GreenMetric ranking. As a method for developing the research, it is segregated into two stages. The first comprises the qualitative stage, which has three phases, considered I) Systematic Literature Review (RSL); II) consultation of sustainability reports; III) research with experts in the area of sustainability in universities through a protocol. With the results obtained in this phase, originated useful information for the construction of a research instrument, which is applied in the second stage, called qualitative stage. The second stage, through a survey, sought to understand what are the ESG and SDG practices of 912 universities listed in the UI GreenMetric ranking. The study sample consisted of 106 respondents from different positions in the sustainability area of universities. Data collection occurred by sending the questionnaire in Google Forms to the 42 emails of the universities in the ranking. For data analysis, it was used descriptive analysis (with mean, frequency and standard deviation), confirmatory analysis and data correlation, using the software SPSS - Statistical Package for the Social Sciences. With the results obtained, it was possible to identify that universities are seeking to adopt practices that benefit the environment, society, governance and relationship with stakeholders, promoting sustainability with ESG practices, in view of the actions developed on campus. After the exploratory factor analysis, it was confirmed that several ESG practices correlate with each other and with the SDGs, which indicates that universities seek to align practices towards the goals of the 2030 Agenda. Universities make significant efforts on behalf of society and students, so that education is reached to everyone in a fair and effective way, and they rely on governance, through discussion in boards and promoting stakeholder engagement, to foster debates about sustainability. Nevertheless, it is necessary that they seek to give more attention to the evaluation and monitoring of the efforts made both in ESG practices and in the SDGs, which the institutions work more intensely to promote quality education, gender equality, water and sanitation, and 56 work and economic growth. Finally, a framework is presented, with 7 main elements relevant to the adoption of sustainability practices, both ESG and SDGs identified, which help universities in the adoption of practices towards sustainable development.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-26T14:39:07Z
2022-12-26T14:39:07Z
2022-09-21
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://repositorio.ufsm.br/handle/1/27404
dc.identifier.dark.fl_str_mv ark:/26339/0013000018kw4
url http://repositorio.ufsm.br/handle/1/27404
identifier_str_mv ark:/26339/0013000018kw4
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv Attribution-NonCommercial-NoDerivatives 4.0 International
http://creativecommons.org/licenses/by-nc-nd/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Attribution-NonCommercial-NoDerivatives 4.0 International
http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal de Santa Maria
Brasil
Controladoria, Governança e Sustentabilidade
UFSM
Programa de Pós-Graduação em Ciências Contábeis
Centro de Ciências Sociais e Humanas
publisher.none.fl_str_mv Universidade Federal de Santa Maria
Brasil
Controladoria, Governança e Sustentabilidade
UFSM
Programa de Pós-Graduação em Ciências Contábeis
Centro de Ciências Sociais e Humanas
dc.source.none.fl_str_mv reponame:Manancial - Repositório Digital da UFSM
instname:Universidade Federal de Santa Maria (UFSM)
instacron:UFSM
instname_str Universidade Federal de Santa Maria (UFSM)
instacron_str UFSM
institution UFSM
reponame_str Manancial - Repositório Digital da UFSM
collection Manancial - Repositório Digital da UFSM
repository.name.fl_str_mv Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)
repository.mail.fl_str_mv atendimento.sib@ufsm.br||tedebc@gmail.com
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