Proposta de um modelo hesitant fuzzy para avaliação da maturidade em ESG

Abstract

The growing demand for sustainable practices challenges organizations to assess their maturity regarding environmental, social, and governance (ESG) aspects. However, there is a gap in the literature concerning the availability of maturity models that integrate ESG criteria under conditions of uncertainty. Thus, this study aimed to propose an ESG maturity assessment model based on multicriteria decision-making methods. To this end, the Hesitant Fuzzy Linguistic QFD (Quality Function Deployment) approach was adopted to convert the expectations of decision-makers into ESG requirements, and the Hesitant Fuzzy Linguistic TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) method was applied to assess the maturity level of organizations. The model was implemented in three agro-industrial cooperatives in the state of Paraná, Brazil, with the participation of nine decisionmakers. Additionally, sensitivity analysis tests were conducted to verify the impact of variations in criterion weights on the cooperatives’ classification results. The findings demonstrate that the proposed model is both applicable and adaptable, providing support for strategic ESG decision-making. Cooperatives 1 and 2 were classified at Stage 3, labeled “Developing ESG,” while Cooperative 3 was placed at Stage 2, “ESG Compliance.” The highest-performing criteria belong to the Governance dimension, with emphasis on: criterion 22 – “Governance on the topic of sustainability”; criterion 25 – “Materiality management within the organization”; and criterion 29 – “ESG or sustainability reporting.” The developed model allows for the consideration of multiple decision-makers and addresses hesitations during the evaluation process, making it particularly useful in complex contexts. Accordingly, the study aligns with the research line of Technology and Organizational Development, by proposing a decision-support model with the potential to contribute to the consolidation of the ESG agenda within organizations.