ANÁLISE DAS PRÁTICAS DE ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) EM EMPRESAS Article Swipe

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Orsolin, Augusto Londero , Ávila, Lucas Veiga , Trevisan, Marcelo , Dal Moro, Leila , Cavalcante, Diego Marques ·

YOU? · · 2025 · Open Access · · DOI: https://doi.org/10.5281/zenodo.17680544

Este estudo tem o objetivo de identificar a aplicabilidade das práticas de Environmental Social and Governance nas organizações. Quanto ao método com informações advindas da literatura e da norma PR 2030, elaborou-se um questionário eletrônico de 46 perguntas em escala likert divididas em 4 blocos e uma pergunta objetiva, por meio da plataforma google forms e foi validado por especialistas. Após a validação foi realizada uma pesquisa de levantamento tipo Survey com especialistas da área ESG de empresas brasileiras. Para a análise dos dados foi utilizada técnica descritiva simples por meio do software SPSS. Apresentam-se como principais resultados, de aplicabilidade na escala likert, no eixo ambiental as práticas listadas têm em média 38% de boa aplicabilidade, alta com 21%, e regular em 30% das respostas. No eixo social, a categoria diálogo social e desenvolvimento territorial obteve médias de 20% para regular, 40% para alta e 40% para muito alta em relação a aplicabilidade dos quesitos sociais. Direitos humanos teve 40% alto e 60% muito alto. Diversidade, equidade e inclusão social, obtiveram ponderações médias de 30% para regular, 20% alta e 50% muito alta. Sobre as relações e práticas de trabalho resultou em média 10% regular, 40% alta e 50% muito alta. O último item social, promoção de responsabilidade social na cadeia de valor atingiu resultados com 60% de aplicabilidade alta e 40% muito alta. O eixo governança, composto pelas categorias, governança corporativa, conduta empresarial, práticas de controle e gestão e transparência na gestão, obtiveram as melhores classificações da pesquisa junto aos representes das empresas com as avaliações em média acima de 60% e 40% quanto à aplicabilidade.

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Corporate governance Likert scale Business Good governance Work (physics) Political science Data collection Public administration Scale (ratio) Government (linguistics) Welfare economics Public relations Economics Accounting Public policy Social responsibility Field survey Descriptive statistics Management Data envelopment analysis Sociology Finance Field (mathematics) Position (finance) Marketing Bureaucracy Social equality Sample (material) Scatter plot Computer science Test (biology) Humanities

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Landing Page: https://doi.org/10.5281/zenodo.17680544
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DOI: https://doi.org/10.5281/zenodo.17680544

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Title: ANÁLISE DAS PRÁTICAS DE ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) EM EMPRESAS

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Publication year: 2025

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Publication date: 2025-11-22

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Authors: Orsolin, Augusto Londero, Ávila, Lucas Veiga, Trevisan, Marcelo, Dal Moro, Leila, Cavalcante, Diego Marques

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Concepts: Corporate governance, Likert scale, Business, Good governance, Work (physics), Political science, Data collection, Public administration, Scale (ratio), Government (linguistics), Welfare economics, Public relations, Economics, Accounting, Public policy, Social responsibility, Field survey, Descriptive statistics, Management, Data envelopment analysis, Sociology, Finance, Field (mathematics), Position (finance), Marketing, Bureaucracy, Social equality, Sample (material), Scatter plot, Computer science, Test (biology), Humanities

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abstract_inverted_index.cadeia	210
abstract_inverted_index.escala	39, 101
abstract_inverted_index.estudo	1
abstract_inverted_index.google	53
abstract_inverted_index.likert	40
abstract_inverted_index.média	111, 192, 258
abstract_inverted_index.obteve	135
abstract_inverted_index.quanto	264
abstract_inverted_index.social	131, 208
abstract_inverted_index.atingiu	213
abstract_inverted_index.conduta	232
abstract_inverted_index.gestão	238
abstract_inverted_index.humanos	157
abstract_inverted_index.likert,	102
abstract_inverted_index.médias	136, 172
abstract_inverted_index.método	20
abstract_inverted_index.regular	120
abstract_inverted_index.simples	88
abstract_inverted_index.social,	127, 169, 204
abstract_inverted_index.último	202
abstract_inverted_index.Direitos	156
abstract_inverted_index.advindas	23
abstract_inverted_index.análise	81
abstract_inverted_index.composto	227
abstract_inverted_index.controle	236
abstract_inverted_index.diálogo	130
abstract_inverted_index.empresas	77, 253
abstract_inverted_index.equidade	166
abstract_inverted_index.gestão,	242
abstract_inverted_index.listadas	108
abstract_inverted_index.melhores	245
abstract_inverted_index.objetivo	4
abstract_inverted_index.pergunta	47
abstract_inverted_index.pesquisa	66, 248
abstract_inverted_index.quesitos	154
abstract_inverted_index.regular,	140, 176, 194
abstract_inverted_index.resultou	190
abstract_inverted_index.sociais.	155
abstract_inverted_index.software	92
abstract_inverted_index.trabalho	189
abstract_inverted_index.técnica	86
abstract_inverted_index.validado	57
abstract_inverted_index.ambiental	105
abstract_inverted_index.categoria	129
abstract_inverted_index.divididas	41
abstract_inverted_index.inclusão	168
abstract_inverted_index.objetiva,	48
abstract_inverted_index.obtiveram	170, 243
abstract_inverted_index.perguntas	37
abstract_inverted_index.práticas	10, 107, 187, 234
abstract_inverted_index.realizada	64
abstract_inverted_index.relação	150
abstract_inverted_index.utilizada	85
abstract_inverted_index.Governance	15
abstract_inverted_index.descritiva	87
abstract_inverted_index.literatura	25
abstract_inverted_index.plataforma	52
abstract_inverted_index.principais	96
abstract_inverted_index.promoção	205
abstract_inverted_index.relações	185
abstract_inverted_index.respostas.	124
abstract_inverted_index.resultados	214
abstract_inverted_index.categorias,	229
abstract_inverted_index.elaborou-se	31
abstract_inverted_index.eletrônico	34
abstract_inverted_index.governança	230
abstract_inverted_index.identificar	6
abstract_inverted_index.representes	251
abstract_inverted_index.resultados,	97
abstract_inverted_index.territorial	134
abstract_inverted_index.validação	62
abstract_inverted_index.Diversidade,	165
abstract_inverted_index.avaliações	256
abstract_inverted_index.brasileiras.	78
abstract_inverted_index.corporativa,	231
abstract_inverted_index.empresarial,	233
abstract_inverted_index.governança,	226
abstract_inverted_index.levantamento	68
abstract_inverted_index.Apresentam-se	94
abstract_inverted_index.Environmental	12
abstract_inverted_index.especialistas	72
abstract_inverted_index.informações	22
abstract_inverted_index.ponderações	171
abstract_inverted_index.questionário	33
abstract_inverted_index.aplicabilidade	8, 99, 152, 218
abstract_inverted_index.especialistas.	59
abstract_inverted_index.transparência	240
abstract_inverted_index.aplicabilidade,	115
abstract_inverted_index.aplicabilidade.	266
abstract_inverted_index.desenvolvimento	133
abstract_inverted_index.organizações.	17
abstract_inverted_index.classificações	246
abstract_inverted_index.responsabilidade	207
cited_by_percentile_year
countries_distinct_count	0
institutions_distinct_count	5
citation_normalized_percentile.value	0.88423845
citation_normalized_percentile.is_in_top_1_percent	False
citation_normalized_percentile.is_in_top_10_percent	True