O G do ESG: a governança corporativa como catalisadora dos aspectos socioambientais
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Tipo
TCC
Data de publicação
2021-12
Periódico
Citações (Scopus)
Autores
Oliveira, João Vitor Serafim de
Orientador
Saavedra, Giovani Agostini
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente artigo dedicou-se a analisar a mudança da visão econômica, que antes
tratava exclusivamente o lucro como propósito primordial das empresas, para uma visão
econômica que integre os aspectos ambientais e sociais na estratégia das empresas. Para isso, a
pesquisa buscou apresentar, através da análise de relatórios e estudos, a evolução das discussões
acerca do desenvolvimento sustentável, até o que, atualmente, se chama de ESG
(Environmental, Social and Governance). Além disso, o artigo tratou de mostrar a evolução da
governança corporativa, trazendo teorias sobre o tema, assim como casos concretos que
ajudaram na evolução do conceito e na criação de leis. Consoante a isso, o trabalho realizado
demonstrou a urgência de se tratar do sistema ambiental e social, que se mostram essenciais e
imprescindíveis no longo prazo. Por fim, a pesquisa buscou expor a importância da governança
corporativa como a catalisadora da implementação efetiva das práticas sustentáveis.
The present article is dedicated to analyzing the change from the economic vision that used to treat profit exclusively as the primary purpose of companies, to an economic vision that integrates environmental and social aspects into company strategy. To this end, the research sought to present, through the analysis of reports and studies, the evolution of the discussions about sustainable development, until what is currently called ESG (Environmental, Social and Governance). In addition, the article tried to show the evolution of corporate governance, bringing theories on the subject, as well as concrete examples that helped in the evolution of the concept and in the creation of laws. Furthermore, the work done has demonstrated the urgency of addressing environmental and social systems, which are essential and indispensable in the long term. Finally, the research sought to express the importance of corporate governance as the catalyst of the effective implementation of sustainable practices.
The present article is dedicated to analyzing the change from the economic vision that used to treat profit exclusively as the primary purpose of companies, to an economic vision that integrates environmental and social aspects into company strategy. To this end, the research sought to present, through the analysis of reports and studies, the evolution of the discussions about sustainable development, until what is currently called ESG (Environmental, Social and Governance). In addition, the article tried to show the evolution of corporate governance, bringing theories on the subject, as well as concrete examples that helped in the evolution of the concept and in the creation of laws. Furthermore, the work done has demonstrated the urgency of addressing environmental and social systems, which are essential and indispensable in the long term. Finally, the research sought to express the importance of corporate governance as the catalyst of the effective implementation of sustainable practices.
Descrição
Palavras-chave
ESG , governança corporativa , sustentabilidade , mudanças climáticas , corporative governance , sustainability , climate changes , diversity