CO₂FreeAgro: uma ferramenta para medir o valor financeiro das emissões de CO₂e nas empresas do agronegócio no Brasil

Abstract

Global warming has gained increasing visibility and prominence in recent years, supported by numerous scientific studies demonstrating a high probability of a two to three degrees Celsius rise in the planet's average temperature - a variation sufficient to alter or eliminate approximately 70% of ecosystems worldwide. COP26 and COP27 have indicated that, to avoid such impact, a 45% reduction in global emissions by 2030 is mandatory. In this context, companies are responsible for a significant share of CO₂e (carbon dioxide equivalent) emissions. According to a report by InfluenceMap (2024), 72% of global CO₂e emissions from fossil fuel combustion since 2016 originate from state-owned and private companies. Brazil ranks 13th among the countries with the highest annual volume of CO₂e emissions (Global Carbon Atlas, 2023). In Brazil, agribusiness companies account for approximately 27% of total economic activity (Cepea, 2024). This study aimed to develop a tool capable of measuring the financial value of CO₂e emissions in agribusiness companies in Brazil, conceptually and practically assisting managers of these organizations in understanding the financial impact of their emissions. The methodology began with an extensive literature review, followed by the creation of the tool, which was subsequently applied and validated in Brazilian companies within the sector. The tool consists of 13 indicators that integrate financial performance with CO₂e emissions data across the three scopes (1, 2, and 3), enabling comparisons between any company in the sector and a proxy of agribusiness companies listed on the ICO2 (Efficient Carbon Index) of B3 - Brasil, Bolsa, Balcão, recognized for best practices in emissions management. The results showed that the case study companies performed significantly below the proxy in more than 85% of the evaluated criteria, highlighting the long path ahead in advancing CO₂e emissions management in Brazilian agribusiness.