Impactos da integração dos critérios Ambiental, Social e de Governança (ASG) na performance da sustentabilidade corporativa: uma perspectiva multidimensional dos trabalhadores

Abstract

In corporate processes, sustainability is being debated on a daily basis. Different research focuses on the internal and external relationships provided by Environmental, Social and Governance (ESG) criteria. It is assumed that management for sustainability is a joint effort, both by management bodies and workers, individually, as actions are carried out at all levels. That said, the main objective of this research was to propose, validate and apply a mathematical model to measure the impacts of the integration of ESG criteria on corporate sustainability performance in two large companies, in line with the multidimensional perception of workers. The methodological procedure, used a multi-method approach, began with a consistent Systematic Literature Review (SLR) through the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Next, the statistical method of Item Response Theory (IRT) was used with the aim of validating the ability of the data collection instrument, discerning the robustness of distinction and the degree of difficulty in understanding the observable variables, as well as measuring, using a scale, the degree of workers’ perception regarding the impacts of ESG criteria on the corporate sustainability of two large companies. Finally, the statistical methodology of multivariate analysis was used, initially using Cluster Analysis to group the observable variables, subsequently, an Exploratory Factor Analysis was carried out to determine the factor loadings and the percentage of explanation of the items and, in In conclusion, Structural Equation Modeling (SEM) was implemented to measure the links between latent and observable variables. The research results revealed several important and interesting gains offered by the integration of the ESG criteria listed through the SLR. The research instrument proved to be consistent, through the calculation of the Content Validity Coefficient (CVC), and reliable, through the calculations of Cronbach’s Alpha and McDonald’s Omega Coefficients. IRT demonstrated the power of discrimination of observable variables, providing a scale of interpretative difficulty. And finally, the MEE was statistically significant (acceptable) and measured the impacts of the integration of ESG criteria on corporate sustainability performance, through the multidimensional perspective of workers. That said, the contributions of this study are in the aspects of proposing, validating and applying a research tool (questionnaire) and a mathematical model that measures the impacts of the integration of ESG criteria, how to carry out a robust analysis of a survey, guiding a step-by-step teaching of the statistical methodology applied and how to guide the organization to know how to invest in ESG, which could serve as a model for other corporations, as through this information companies will be able to better evaluate and plan which direction to follow. By examining the impacts of ESG criteria on corporate sustainability through the perspective of workers, research can provide valuable insights into the alignment of business practices with the Sustainable Development Goals (SDGs), contributing to the broader global agenda for sustainable development outlined. by the United Nations (UN).