Análise crítica sobre a efetividade da regulação ESG a partir do caso “Americanas S.A”
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TCC
Date
2024-06
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Authors
Costa, Margarida Adamah Moreira
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Barbosa, Ricardo de Abreu
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Abstract
Este artigo tem por objetivo principal analisar a efetividade da regulação atual do ESG no Brasil
com enfoque no caso estudo de caso da “Americanas S.A.” e sua falha na governança
corporativa. Ele terá caráter conclusivo, exploratório e crítico, de modo que foi elaborado a
partir de pesquisas nos órgãos regulatórios do mercado financeiro brasileiro e correlatos, com
coletada de dados a partir de notícias e fatos relevantes para compreender o histórico de ações
da empresa e suas posturas adotadas, levantamento de legislações ou normas brasileiras que
dispunham acerca do assunto. Nesse sentido, serão levantados os problemas enfrentados na
aplicação efetiva das práticas ESG, mesmo pelas entidades que possuem políticas ativas e são
consideradas exemplos nesse ramo, com enfoque na empresa Americanas após seu rombo
contábil.
The main objective of this article is to analyze the effectiveness of current ESG regulation in Brazil with a focus on the "Americanas S.A." case study and its corporate governance failure. It will be conclusive, exploratory and critical in nature, so it was drawn up based on research into the regulatory bodies of the Brazilian financial market and related bodies, with data collected from relevant news and facts to understand the history of the company's actions and its adopted stances, a survey of Brazilian legislation or standards on the subject. In this sense, the problems faced in the effective application of ESG practices will be raised, even by entities that have active policies and are considered examples in this field, with a focus on the company Americanas after its accounting breach.
The main objective of this article is to analyze the effectiveness of current ESG regulation in Brazil with a focus on the "Americanas S.A." case study and its corporate governance failure. It will be conclusive, exploratory and critical in nature, so it was drawn up based on research into the regulatory bodies of the Brazilian financial market and related bodies, with data collected from relevant news and facts to understand the history of the company's actions and its adopted stances, a survey of Brazilian legislation or standards on the subject. In this sense, the problems faced in the effective application of ESG practices will be raised, even by entities that have active policies and are considered examples in this field, with a focus on the company Americanas after its accounting breach.
Description
Keywords
regulação brasileira , governança corporativa , Americanas S.A , ESG , corporate governance , brazilian regulation