Desafios da gestão corporativa em aspectos de environmental social and governance em empresas da América Latina

Challenges of corporate management in aspects of environmental social and governance in companies at Latin American

Autores

DOI:

https://doi.org/10.33362/visao.v13i1.3430

Palavras-chave:

Responsabilidade social corporativa (RSC), Relatórios de environmental social and governance (ESG), América Latina

Resumo

Neste artigo, realizamos uma pesquisa com o objetivo de analisar, avaliar e compreender de maneira abrangente os múltiplos aspectos relacionados à dimensão Ambiental (ambiental), Social (social) e Governança (governança corporativa) em empresas sediadas na região da América Latina. Quanto ao método, classifica-se como um estudo documental, qualitativo e descritivo. A coleta foi realizada no relatório avanços e desafios da gestão corporativa em aspectos de ESG na América Latina de 5.200 empresas sediadas em 52 países. Para garantir a robustez das informações coletadas, foram utilizadas várias fontes de dados, incluindo relatórios anuais, relatórios integrados, relatórios de sustentabilidade e informações disponíveis online. Destaca-se que os relatórios analisados abrangem o período de julho de 2019 a junho de 2020. A análise abrangente dos dados, conduzida por meio da técnicas de análise  proporcionou insights importantes sobre a divulgação de práticas sustentáveis nas empresas da norma denominada N100. Um resultado notável revelado por esse estudo foi que o Relatório GRI (Global Reporting Iniciative) foi amplamente utilizado, com uma impressionante taxa de adoção de 95% entre as  empresas. Essa alta taxa de uso ressalta a crescente importância da divulgação por meio de relatórios de sustentabilidade como uma prática essencial para as empresas. Esses resultados demonstram o reconhecimento generalizado da necessidade de comunicar de forma transparente os impactos sociais e ambientais, ressaltando o compromisso das organizações em direção a uma abordagem mais sustentável.

Palavras-Chave: Responsabilidade social corporativa (RSC), Relatórios de environmental social and governance (ESG), América Latina.

 

Abstract: In this research study, we carried out an extensive and detailed investigation with the goal to analyze, evaluate and comprehend in a vast way the multiple aspects related to the Environment (environment), Social (social) and Governance (corporate governance) in companies based in the Latin America region. In terms of the method it is classified as a documentary study, qualitative and descriptive. The data collection was carried out in the report “Advances and challenges in the corporate management in aspects of ESG in Latin America in the period of September 2021 from 5.200 companies based in 52 countries. To secure the strength of the information collected, various sources were used, including annual reports, integrated reporting, sustainability reports and information available online. It’s emphasized that the reports analyzed cover the period from July 2019 to June 2020. Extensive data analysis, conducted through content analysis techniques, provided significant insights about the diffusion of sustainable practices in N100 companies. A remarkable result revealed by this study was that the GRI Report was widely used, with an impressive 95% donation fee among the 2.668 verified companies. This high usage rate emphasizes the growing value of exposure through sustainability reports as an essential practice for companies. It exhibits the widespread recognition of the need to communicate transparently about the social and environmental impacts, reinforcing the organizations’ commitment towards a more sustainable approach.

Keywords: Corporate social responsibility (CSR), Environmental reports, social and governance (ESG), Latin America.

Biografia do Autor

Rochele Ferreira da Silva da Silva, UFSM

Mestra em Ciências Contábeis pela Universidade Federal de Santa Maria.

Lucas Veiga Avila, UFSM

Doutor em Administração. Professor permanente do Programa de Pós-Graduação em Engenharia de Produção. Universidade Federal de Santa Maria.

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2024-05-21

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DA SILVA, R. F. da S.; VEIGA AVILA, L. Desafios da gestão corporativa em aspectos de environmental social and governance em empresas da América Latina: Challenges of corporate management in aspects of environmental social and governance in companies at Latin American. Revista Visão: Gestão Organizacional, Caçador (SC), Brasil, v. 13, n. 1, p. e3430-e3430, 2024. DOI: 10.33362/visao.v13i1.3430. Disponível em: https://periodicos.uniarp.edu.br/index.php/visao/article/view/3430. Acesso em: 20 jul. 2024.

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