Implementação e mensuração de indicadores ambientais, sociais e de governança : proposta de guia de aplicação ESG

Abstract

This study investigates the implementation of ESG (Environmental, Social, and Governance) methodologies as a strategic tool for measuring socio-environmental impacts in organizations. The research adopts a comprehensive approach, combining historical and contemporary perspectives on ESG to understand its evolution and relevance in the current context. As a result, it proposes a practical and accessible guide designed to democratize the use of ESG indicators across organizations of varying sizes and sectors. This guide provides tools for assessing, monitoring, and reporting ESG performance, promoting greater transparency and commitment to sustainable practices. The study highlights the importance of established methodologies, such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB), integrating them with the contemporary demands of the UN's 2030 Agenda. These frameworks are presented as means to align corporate strategies with global sustainable development goals, fostering integrated and effective management of natural and social resources. The research also underscores the critical role of systematically measuring and clearly communicating ESG indicators to stakeholders, reducing risks and enhancing corporate accountability. Furthermore, the study explores how applying these indicators can help mitigate environmental and social crises, positioning companies as transformative agents in society. The tools proposed in the guide are described step-by-step, enabling organizations to adopt ESG practices gradually and consistently. Ultimately, the research posits that the adoption of ESG methodologies not only strengthens organizational resilience but also contributes to building a more sustainable, equitable, and responsible future