| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| Dissertação de mestrado_43405 | 1.41 MB | Adobe PDF |
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Advisor(s)
Abstract(s)
Esta dissertação tem como objetivo analisar a incorporação dos critérios ESG (ambientais, sociais e de governança) pelas dez maiores empresas de capital aberto do Brasil e de Portugal, no período de 2021 a 2023. A pesquisa adota uma abordagem comparativa, utilizando métodos qualitativos e quantitativos para avaliar os níveis de adesão, os principais desafios enfrentados e os benefícios percebidos pelas empresas em termos de reputação e desempenho organizacional. A partir da análise de relatórios corporativos, indicadores de sustentabilidade e dados públicos, foram identificadas semelhanças e diferenças nos contextos regulatórios, culturais e estratégicos entre os dois países. Os resultados revelam que a governança corporativa exerce papel central na efetividade das práticas ESG, e que a adoção consistente desses critérios está associada a impactos positivos para as partes interessadas e para o valor de mercado das empresas analisadas.
This dissertation aims to analyze the integration of ESG (Environmental, Social, and Governance) criteria by the ten largest publicly traded companies in Brazil and Portugal, from 2021 to 2023. The study employs a comparative approach, using both qualitative and quantitative methods to assess adherence levels, key challenges, and the perceived benefits in terms of reputation and organizational performance. Based on the analysis of corporate reports, sustainability indicators, and public data, the research identifies similarities and differences across regulatory, cultural, and strategic contexts in both countries. The findings reveal that corporate governance plays a central role in the effectiveness of ESG practices, and that consistent adoption of these criteria is associated with positive impacts for stakeholders and the market value of the companies analyzed.
This dissertation aims to analyze the integration of ESG (Environmental, Social, and Governance) criteria by the ten largest publicly traded companies in Brazil and Portugal, from 2021 to 2023. The study employs a comparative approach, using both qualitative and quantitative methods to assess adherence levels, key challenges, and the perceived benefits in terms of reputation and organizational performance. Based on the analysis of corporate reports, sustainability indicators, and public data, the research identifies similarities and differences across regulatory, cultural, and strategic contexts in both countries. The findings reveal that corporate governance plays a central role in the effectiveness of ESG practices, and that consistent adoption of these criteria is associated with positive impacts for stakeholders and the market value of the companies analyzed.
Description
Keywords
ESG Sustentabilidade corporativa Governança Corporate sustainability Governance
