Oportunidades para modelos de gestão da sustentabilidade com base no ESG

Abstract

Amidst the increasing focus on sustainability in international conferences and the pursuit of responsible investments in the financial market, the amalgamation of environmental, social, and governance (ESG) factors has catalyzed shifts in organizational management and investment strategies. This has culminated in the emergence of innovative and more sustainable activities, processes, products, and services. This dissertation aims to identify opportunities within sustainability management models by considering the principles and foundations of ESG. The methodology involves a systematic literature review and a documentary analysis of sustainability reports and ESG implementation guides. The influencing factors identified encompass ESG dimensions, company size, economic sector, financial factors, national culture, remuneration indices, sustainability committees, gender diversity on boards, reporting practices, management costs, the role of the president, United Nations Global Compact, and management practices. The analysis of implementation phases reveals common stages characterized by disclosure, materiality analysis, engagement, validation, and data collection. Action mapping reveals the sector's influence on companies' reporting, emphasizing a lack of actions focused on the social dimension. Upon analysis, four main opportunities are identified: prioritization of material topics, a combined approach to stakeholder prioritization using the materiality matrix, analysis of the influence between ESG factors, and development of tools for continuous ESG management. These opportunities, derived from the literature and documentary analysis of Latin American guides and reports, represent strategic avenues for managers aiming to enhance the implementation and results achieved through ESG criteria, indicating the potential for constructing management models based on continuous improvement.