Cláusulas ESG em contratos empresariais como instrumento de minimização de riscos
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Tipo
TCC
Data de publicação
2024-06
Periódico
Citações (Scopus)
Autores
Silva, Amanda Lourdes
Orientador
Waldman, Ricardo Libel
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ISSN da Revista
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Resumo
A complexidade das relações e obrigações empresariais no mundo contemporâneo,
em especial, influenciadas pelo clamor por um desenvolvimento de práticas voltadas aos
pilares social, ambiental e de governança, implicam na necessidade de adequação das práticas
corporativas e dos contratos empresariais às novas dinâmicas sociais e mercadológicas
voltados à mitigação de danos à sociedade. Neste cenário, esta pesquisa tem como objetivo
geral compreender as implicações empresariais da adoção de práticas ESG nos contratos de
companhias de capital aberto em circulação na bolsa de valores como forma de viabilizar e
cumprir as exigências do mercado e órgãos reguladores e minimizar riscos reputacionais e de
alegações negativas contra a imagem das companhias. E, de forma secundária, entender a
extensão e aplicabilidade da adoção dessas condutas contratuais à realidade das empresas
limitadas e de pequeno porte brasileiras. Neste sentido, realizou-se o desenvolvimento do
presente projeto a partir da aplicação do método qualitativo e dedutivo, tendo como ponto de
partida o conceito abstrato de ESG e a análise de seus efeitos nos contratos das empresas,
através da realização de pesquisa de revisão bibliográfica de obras publicadas sobre o tema e
das resoluções voltadas à agenda ESG emitidas pelos órgãos reguladores. A partir disso,
concluiu-se que a inclusão de cláusulas ESG nos contratos empresariais contribui
positivamente para minimização de riscos e para a observância/adequação das empresas às
obrigações emanadas pelos órgãos reguladores, estando em congruência com o cenário de
inovações internacionais.
The complexity of business relationships and obligations in the contemporary world, particularly influenced by the call for the development of practices focused on the social, environmental, and governance pillars, implies the need for corporate practices and business contracts to adapt to new social and market dynamics aimed at mitigating harm to society. In this scenario, this research aims to comprehensively understand the business implications of adopting ESG practices in contracts of publicly traded companies listed on the stock exchange as a means to enable and fulfill market and regulatory requirements and minimize reputational risks and negative allegations against the companies' image. Secondly, to understand the extent and applicability of adopting these contractual behaviors to the reality of Brazilian limited and small businesses. In this sense, the present project was developed using a qualitative and deductive method, starting from the abstract concept of ESG and analyzing its effects on company contracts through a literature review of published works on the topic and resolutions aimed at the ESG agenda issued by regulatory bodies. It was concluded that the inclusion of ESG clauses in business contracts positively contributes to risk minimization and the compliance/adaptation of companies to obligations emanated by regulatory bodies, aligning with the scenario of international innovations.
The complexity of business relationships and obligations in the contemporary world, particularly influenced by the call for the development of practices focused on the social, environmental, and governance pillars, implies the need for corporate practices and business contracts to adapt to new social and market dynamics aimed at mitigating harm to society. In this scenario, this research aims to comprehensively understand the business implications of adopting ESG practices in contracts of publicly traded companies listed on the stock exchange as a means to enable and fulfill market and regulatory requirements and minimize reputational risks and negative allegations against the companies' image. Secondly, to understand the extent and applicability of adopting these contractual behaviors to the reality of Brazilian limited and small businesses. In this sense, the present project was developed using a qualitative and deductive method, starting from the abstract concept of ESG and analyzing its effects on company contracts through a literature review of published works on the topic and resolutions aimed at the ESG agenda issued by regulatory bodies. It was concluded that the inclusion of ESG clauses in business contracts positively contributes to risk minimization and the compliance/adaptation of companies to obligations emanated by regulatory bodies, aligning with the scenario of international innovations.
Descrição
Palavras-chave
ESG , contratos empresariais , cláusulas contratuais , minimização de riscos , business contracts , contract clauses , risk minimization