A importância da governança na implementação da agenda ESG: análise do estágio de maturidade corporativa em empresas de Florianópolis–SC

Abstract

The purpose of this Monograph was to assess the importance of governance for the implementation of an ESG agenda. The justification of the study is the importance of Corporate Governance for the achievement of the Environmental and Social pillars in the process of implementing the ESG Agenda. The hypothesis that supports this study starts from the belief that a company without a solid, quality, effective Governance and as a structural axis, cannot reach the Social and Environmental pillars. The theoretical-methodological path adopted for the development of this work was composed of a study of multiple cases, a bibliographic and descriptive research, a process of non-participant observation and a qualitative interpretative analysis of the observed results. From the results identified in the process of non-participant observation in the companies under study, it is possible to conclude and affirm the importance of a more solid and mature Corporate Governance, which promotes facilities for the implementation of the ESG Agenda. This Corporate Maturity Stage can be achieved with the aid of instruments containing specific phases to be created and actions implemented. The difference in the stages between Companies “A” and “B” has made it clear, within the same period, that the ESG agenda is feasible. Occasionally, a list of actions – Environmental, Social and Governance – is disclosed, but a model is not created that provides a systemic or logical vision of the genesis of the ESG Agenda. The recommended steps do not find complexity, however, it turns to corporate ambition in building a feasible and sustainable differential based on the ESG Agenda. With this vision, this study proposed a framework of good practices in Governance, based on the practices recommended by ABNT PR 2030:2022