ESG como ferramenta de parametrização do arcabouço jurídico brasileiro de governança corporativa
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Martins , Luiza Zorzi
Orientador
Pires, Lilian Regina Gabriel Moreira
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Resumo
As normas brasileiras que tratam de governança corporativa de forma aprofundada são ainda escassas e não homogêneas no arcabouço legal e infralegal. Desta forma, o presente trabalho busca apresentar o termo ESG (Environmental, Social e Governance, em inglês), analisando seus preceitos e fundamentos a fim de entender seu pilar sobre governança corporativa. A partir desse contexto, buscou-se analisar os normativos de autarquias federais, como o Banco Central do Brasil (BACEN), a Superintendência de Seguros Privados (SUSEP) e Comissão de Valores Mobiliários (CVM) para verificar as regras sobre governança corporativa e buscar alguma correlação com os pilares do ESG. Por fim, o trabalho discorre sobre a possibilidade de verificação ou não da influência e eficácia dos parâmetros estabelecidos pelo conceito de ESG nos normativos emitidos pelas autarquias previamente citadas que versam sobre governança corporativa.
Brazilian rules and regulations that address corporate governance in depth are still scarce and not homogeneous in the Brazilian legal and infra-legal framework. Therefore, this paper therefore seeks to introduce the term ESG (Environmental, Social and Governance), analysing its precepts and foundations in order to understand its pillar in corporate governance. From this context, we sought to analyse the regulations of federal authorities such as the Central Bank of Brazil (BACEN), the Superintendence of Private Insurance (SUSEP) and the Securities and Exchange Commission (CVM) in order to verify the rules on corporate governance and look for any correlation with the ESG pillars. Finally, the paper discusses whether or not it is possible to verify the influence and effectiveness of the parameters established by the ESG concept in the regulations issued by the aforementioned authorities on corporate governance.
Brazilian rules and regulations that address corporate governance in depth are still scarce and not homogeneous in the Brazilian legal and infra-legal framework. Therefore, this paper therefore seeks to introduce the term ESG (Environmental, Social and Governance), analysing its precepts and foundations in order to understand its pillar in corporate governance. From this context, we sought to analyse the regulations of federal authorities such as the Central Bank of Brazil (BACEN), the Superintendence of Private Insurance (SUSEP) and the Securities and Exchange Commission (CVM) in order to verify the rules on corporate governance and look for any correlation with the ESG pillars. Finally, the paper discusses whether or not it is possible to verify the influence and effectiveness of the parameters established by the ESG concept in the regulations issued by the aforementioned authorities on corporate governance.
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Palavras-chave
ESG , governança corporativa , interesse social da companhia , responsabilidade social , corporate governance , the social interest of companies , social responsibility , infralegal legislation