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

Rochele Ferreira da Silva da Silva; Lucas Veiga Avila

doi:10.33362/visao.v13i1.3430

Authors

Rochele Ferreira da Silva da Silva UFSM https://orcid.org/0000-0002-3340-3856
Lucas Veiga Avila UFSM https://orcid.org/0000-0003-1502-258X

DOI:

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

Keywords:

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.

Author Biographies

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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