Análise do nível de maturidade de implementação de iniciativas ESG em empresas de construção civil no Brasil

Abstract

The ESG (Environmental, Social and Governance) approach is a set of criteria used to assess the performance of companies in relation to environmental, social and corporate governance issues. The aim is to ensure that companies consider not only their financial aspects, but also the social and environmental implications of their operations. It is essential that companies in the civil construction sector adopt and report their practices to ensure their competitiveness in the market and contribute to building a more sustainable future. In this way, the objective of this work is to evaluate the level of maturity of the implementation of ESG initiatives in civil construction companies in Brazil according to the ABNT PR 2030 standard. From the conceptual base built through the literature review, the analysis focused on in assessing companies’ commitment to ESG issues through published sustainability reports. Companies were selected based on pre-established criteria and ranked according to their stage of maturity in relation to their ESG practices. Although the evaluated companies have shown some commitment to ESG issues, the results indicate that the companies are in different stages of maturity, and that there is still room for improvement in their reporting practices and challenges to be overcome in this context. This means that companies need to step up their efforts to improve their ESG approach and more clearly and comprehensively communicate their practices and results.