A relação das empresas com decisões em critérios de sustentabilidade: um estudo da aplicação da métricas do Environmental Social Governance (ESG)

Abstract

This research aimed to investigate the relationship of companies with decisions on sustainability criteria with environmental social governance (ESG). Sample was composed of Brazilian companies with ESG values, through B3. In order for the objective of this research to be achieved, qualitative research was carried out. Data were collected through reports from Brazilian companies, websites and ESG related articles. The results indicated that, ESG is illusive, it demonstrates a new trend in the financial market, competitive advantages from the way companies disclose to the market their socio-environmental and governance practices based on what they do, a flexible policy. Finally, it was possible to identify a representative use of the ESG model in the medium and long term. By having criteria that encompass improvements in corporate life, society and the environment, by having criteria that encompass improvements in corporate life, society and the environment, ESG must be a reality throughout the economic market.