Contributos para melhoria da pesquisa em desenvolvimento sustentável: Convergências e Divergências
Contributos para melhoria da pesquisa em desenvolvimento sustentável: Convergências e Divergências
Índice
Na segunda metade do século XX, ganham força diversas iniciativas para repensar o capitalismo tradicional e seu foco nos resultados de curto prazo, centrado em lucros e acionistas (shareholder capitalism), tais como o modelo Triple Botton Line, o Capitalismo Consciente e o Capitalismo Natural. Neste contexto, o presente artigo busca ilustrar possíveis pontos de conexão e distensão entre os ideais de Desenvolvimento Sustentável e novas formas de pensar o Capitalismo. O objetivo desta pesquisa é identificar se as transformações ocorridas ao longo do tempo na definição de Desenvolvimento Sustentável, as metas apresentadas no Objetivos de Desenvolvimento Sustentável e as releituras do Capitalismo representam inovações conceituais relevantes e alinhadas em seus propósitos, onde foi embasado através da pesquisa bibliográfica exploratória com revisão da literatura. Como principais resultados, identificou-se a dificuldade percebida na literatura para encontrar uma definição do conceito de Desenvolvimento Sustentável. Dada a subjetividade do tema, existem inúmeros indicadores e métricas para avaliação do desempenho das empresas e países, e não há um roteiro único a ser seguido.
Bruno Cesar de Paiva e Silva, Lawyer, graduated in Law from the Federal University of the State of Rio de Janeiro (UNIRIO). He holds a Master’s in Management Systems from Fluminense Federal University (UFF). He has Executive Training in Governance, Risks, and Compliance from the Risk University – Executive of KPMG Business School.
Elaine Mara Marçal Machado received a Master’s in Sustainable Management Systems at Fluminense Federal University UFF in 2021. She is the Director of the Information Technology area, Head of technology professional services, and Implementation of quality management certifications. Her research interests are Information Technology, Quality Manager, Processes, and Projects Management.
Mirian Picinini Méxas is Ph.D in Civil Engineering from Fluminense Federal University (UFF), Brazil; Professor of the Actuarial Sciences and Finance Department at UFF; and Professor of the PhD Program in Sustainable Management Systems PPSIG UFF and Master Program in Management Systems MSG UFF. Her research interests are in the areas of Information Technology, Quality Manager, Processes, and Projects Management.
Berg, F.; Kölbel, J.; Rigobon, R.. Aggregate Confusion: The Divergence of ESG Ratings. 17 de maio. 2020.
Brito, A. C. F. M; Dias, S. L. F; G.; Zaro, E. S. Corporate socioenvironmental report and greenwashing: analysis of a Brazilian mining company. Cadernos EBAPE. BR, v. 20, p. 234-246, 2022.
Christensen, D. M.; Serafeim, G.; Sikochi, Anywhere. Why is Corporate Virtue in the Eye of the Beholder? The Case of ESG Ratings. The Accounting Review. 26 de fevereiro. 2021.
Costanza, R.; Kubiszewski, I.; Giovannini, E.; Lovins, H.; Mcglade, J.; Pickett, K. E.; Ragnarsdóttir, K. V.; Roberts, D.; De Vogli, R.; Wilkinson, R.. Development: time to leave GDP behind. Nature 505, 283–285, 2014.
De Neve, J-E.; Diener, E.; Tay, L.; Xuereb, C. The objective benefits of subjective well-being. In Helliwell, J., Layard, R., & Sachs, J., eds. World Happiness Report 2013. New York, 2013. UN Sustainable Development Solutions Network.
De Neve, J-E; Sachs, J. D. Sustainable development and human well-being. World happiness report, p. 112-127, 2020.
Díaz-López, C.; Martín-Blanco, C.; De La Torre B., J.J.; R-R. B.; Zamorano, M. Analyzing the Scientific Evolution of the Sustainable Development Goals. Appl. Sci. 2021, 11, 8286.
Diez-Cañamero, B.; Bishara, T.; Otegi-Olaso, J. R.; Minguez, R.. Fernández, J. M. Measurement of Corporate Social Responsibility: A Review of Corporate Sustainability Indexes, Rankings and Ratings. Sustainability, v. 12, n. 5, p. 2153, 10 mar. 2020.
Dion, M. Conscious capitalism and the organizational propensity to fight corruption. Journal of Financial Crime, Vol. 28 No. 3, pp. 686-701, 2021.
Dolan, P.; Metcalfe, R. Measuring Subjective Wellbeing: Recommendations on Measures for use by National Governments. Journal of Social Policy, Volume 41, Issue 2, pp. 409 – 427. Abril. 2012.
Easterlin, R. A. The Worldwide Standard of Living Since 1800. Journal of Economic Perspectives. Volume 14, Number 1, Winter 2000, Pages 7-26.
Eccles, R. G.; Lee, L-E.; Stroehle, J. C. The Social Origins of ESG: An Analysis of Innovest and KLD. Organization & Environment. Vol. 33(4), 575–596. 2020.
Eckhardt, G.M., Dobscha, S. The Consumer Experience of Responsibilization: The Case of Panera Cares. J Bus Ethics 159, 651–663. 2019.
Elkington, J. 25 years ago I coined the phrase “triple bottom line”. Here’s why it’s time to rethink it. HBR, v. 25, p. 2-5, 2018.
Elkington, J. Towards the Sustainable Corporation: Win-Win-Win Business Strategies for Sustainable Development. California Management Review, 36(2), p.90–100, 1994.
Engelland, B. T. Religion, humanism, marketing, and the consumption of socially responsible products, services, and ideas: Introduction to a special topic section. Journal of Business Research. Volume 67, Issue 2, p.1-4. fevereiro. 2014.
FAO – Food and Agriculture Organization of the United Nations, IFAD – International Fund for Agricultural Development, UNICEF – United Nations International Children’s Emergency Fund, WFP – World Food Programme; e WHO – World Health Organization. The State of Food Security and Nutrition in the World 2021. Transforming food systems for food security, improved nutrition and affordable healthy diets for all. FAO. Roma: 2021.
Frémeaux, S., Michelson, G. The Common Good of the Firm and Humanistic Management: Conscious Capitalism and Economy of Communion. J Bus Ethics 145, 701–709. 2017.
Frijters, P.; Clark, A.; Krekel, C.; Layard, R. A happy choice: Wellbeing as the goal of government. Behavioural Public Policy, 4(2), pp. 126 – 165. Julho. 2020.
Gil, A. C. Métodos e técnicas de pesquisa social Gil, Antonio Carlos. Métodos e Técnicas de Pesquisa Social. 7. ed. São Paulo: Atlas, 2019.
Hawken, P.; Lovins, A.; Lovins, L.H. Capitalismo Natural: criando a próxima revolução industrial. Tradução Luiz A. de Araújo, Maria Luiza Felizardo. São Paulo: Cultrix, 2007.
Hegnsholt, E.; Unnikrishnan, S.; Pollmann-Larsen, M.; Askelsdottir, B.; Gerard, M.. Tackling the 1.6-Billion-Ton Food Loss and Waste Crisis. Boston Consulting Group, with Food Nation and State of Green. 20 de agosto. 2018.
Hopkins, C. D.; Shanahan, K. J.; Raymond, M.A. The moderating role of religiosity on nonprofit advertising. Journal of Business Research. Volume 67, Issue 2, Pages 23-31. fevereiro. 2014
IEP – Institute for Economics & Peace. Global Peace Index 2021: Measuring Peace in a Complex World. Sydney: June 2021.
Kalamas, M.; Cleveland, M.; Laroche, M. Pro-environmental behaviors for thee but not for me: Green giants, green Gods, and external environmental locus of control. Journal of Business Research, v. 67, n. 2, p. 12-22, 2014.
Kaplan, R. S; Ramanna, K. How to Fix ESG Reporting. Harvard Business School Accounting & Management Unit, Working Paper No. 22-005, CeCAR Working Paper Series No. Forthcoming. 27 de julho. 2021.
Kassai, J.B.; Carvalho, L. N.; Kassai, J.R.S. Contabilidade ambiental: relato integrado e sustentabilidade. São Paulo: Atlas, 2019.
Kölbel, J. F.; Busch, T.; Jancso, L. M. How media coverage of corporate social irresponsibility increases financial risk. Strategic Management Journal, v. 38, n. 11, p. 2266-2284, 2017.
Kotsantonis, S., Pinney, C., Serafeim, G. ESG Integration in Investment Management: Myths and Realities. Journal of Applied Corporate Finance, Volume 28, Ed. 2, pp. 10-16, 2016.
Kotsantonis, S.; Serafeim, G. Four Things No One Will Tell You About ESG Data. Journal of Applied Corporate Finance 31 (2), publicado em 15 de julho de 2019, páginas 50-58.
Kroll, C.; Warchold, A.; Pradhan, P. Sustainable Development Goals (SDGs): Are we successful in turning trade-offs into synergies? Palgrave Commun 5, 140. 2019.
Lovins, A. B.; Lovins, L. H.; Hawken, P. A road map for natural capitalism. HBR. HBR. Managing for the long term. Julho-Agosto, 2007.
Lusseau, D., Mancini, F. Income-based variation in Sustainable Development Goal interaction networks. Nat Sustain 2, 242–247. 2019.
Júnior, P. C. F., Machado, E. M. M., Meiriño, M. J., Quelhas, O. L. G., & Mexas, M. P. (2023). Júnior, P. C. F., Machado, E. M. M., Meiriño, M. J., Quelhas, O. L. G., & Mexas, M. P. (2023). Governança Corporativa, Sustentabilidade e Responsabilidade Social: Estudo Bibliométrico, suas Relações e Contribuições às Organizações. TMQ – TECHNIQUES, METHODOLOGIES AND QUALITY, (Número Especial – Gestão e Melhoria|2023).
Mackey, J.; Sisodia, R. S. Conscious capitalism is not an oxymoron. HBR, 14 jan. 2013.
Montiel, I.; Delgado-Ceballos, J. Defining and Measuring Corporate Sustainability: Are We There Yet? Organization & Environment 27, no. 2, 113–39. Junho. 2014
ONU – Organização das Nações Unidas. 10 Princípios de Desenvolvimento Sustentável. 2015. Disponível em https://www.pactoglobal.org.br/10-principios
Rambaud, A.; Richard, J. The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting. Critical Perspectives on Accounting. Volume 33, Pages 92-116. Dezembro. 2015.
Reputation Institute. Brazil RepTrak® 100 Study 2019: Tendências de Reputação Corporativa no país. Relatório de Principais Achados. Abril 2019.
Schmithuesen, F.; Briales, E.R. 300 Anos de Sosteniblilidad Aplicada en el Sector Forestal – Hans Carl Von Carlowitz 1645-1714. Cuadernos de la Sociedad Española de Ciencias Forestales, [S. l.], n. 38, 2003.
Silva, B. C. P. Visibilidade dos invisíveis: os pilares da diversidade no relato integrado. Niterói / RJ / Brasil: Universidade Federal Fluminense, 2022.
Sisodia, R. S. Doing business in the age of conscious capitalism. Journal of Indian Business Research, Vol. 1 No. 2/3, pp. 188-192. 2009.
Sprague, A.; Raub, A.; Heymann, J. Providing a foundation for decent work and adequate income during health and economic crises: constitutional approaches in 193 countries, International Journal of Sociology and Social Policy, Vol. 40 No. 9/10, pp. 1087-1105. 2020.
Steinmeier, M. F. In Sustainability Departments? An Exploratory Study. J Bus Ethics 138, 477–492, 2016.
Swain, R. B. A Critical Analysis of the Sustainable Development Goals. Handbook of Sustainability Science and Research. World Sustainability Series. Springer, pp.341–355, 2017.
Tirole, J. Economia do bem comum. Tradução André Telles. Editora Schwarcz-Companhia das Letras, 2020.
Transparency International. Corruption Perceptions Index 2020. Disponível em https://images.transparencycdn.org/images/CPI2020_Report_EN_0802-WEB-1_2021-02-08-103053.pdf.
UN – United Nations. Report of the World Commission on Environment and Development: Our Common Future. Development and International Economic Co-Operation: Environment. Nova York: 1987.
UN – United Nations. Secretary-General proposes Global Compact on Human Rights, Labour, Environment, in address to World Economic Forum in Davos. Press Release SG/SM/6881. 1999.
Capitalismo, Desenvolvimento Sustentável, Sustentabilidade, Objetivos de Desenvolvimento Sustentável.

