Relatos ESG: um estudo das empresas listadas no Índice de Sustentabilidade Empresarial da Brasil Bolsa Balcão (B3)
Relatos ESG: um estudo das empresas listadas no Índice de Sustentabilidade Empresarial da Brasil Bolsa Balcão (B3)
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Os relatos ESG têm sido um instrumento usado por investidores em suas escolhas e decisões de investimentos. O objetivo deste estudo é analisar o seu estágio de adoção, investigar suas características, assim como as mudanças e evolução dessa prática em um grupo de empresas consideradas as mais sustentáveis do Brasil, de acordo com o Índice de Sustentabilidade Empresarial (ISE) da Brasil Bolsa Balcão (B3), a maior bolsa de valores da América Latina. A pesquisa, de natureza exploratória e de abordagem quantitativa, foi realizada usando a estratégia de pesquisa documental, a partir de dados extraídos dos relatos não financeiros das empresas analisadas. Usando uma amostra de 26 empresas que permaneceram na carteira do ISE, foram analisados 130 relatórios publicados no período de 2014 a 2018, usando a técnica de análise de conteúdo. Os resultados mostram que o relato ESG é uma prática institucionalizada nas empresas do ISE, tendo aderência de publicação em 100% da amostra em todo o período estudado. A análise das características (Gerais e de Qualidade), selecionadas a partir da literatura, indicam uma homogeneidade superior a 75% nas práticas das empresas estudadas. Em relação ao estágio de adoção do relato integrado, verifica-se que seus conceitos ainda não estão amplamente institucionalizados, tendo apenas 12% com essa denominação.
Tsiane Poppe Araújo is PhD student in Business and Economics Sciences at the University of Aveiro. She worked for more than 20 years as a Quality and Productivity specialist in petrochemical companies. She is a consultant and teacher in this area. Her research interest is in themes of Quality, Productivity, Sustainability, Governance and Risk Management
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Brasil; ESG; Informações não financeiras; Relatos corporativos
