Diagnóstico ESG (environmental, social, and governance) de uma empresa de energias renováveis: identificação do estágio de maturidade, temas materiais e estratégias de implementação

Abstract

In the 18th century, the period of the Industrial Revolution, the concept of development was seen strictly as something economic and material, but from the 20th century onwards it began to change and began to incorporate social and environmental aspects. In 2004, the term ESG (environmental, social and governance) was coined and has since been widespread in organizations, driven by the growing attention of financial markets to sustainability. Within this logic, the general objective of this work is to diagnose the level of maturity of ESG initiatives in a renewable energy company, based on ABNT PR 2030. Sustainability reports from four renowned companies in the renewable energy market were analyzed, focusing on the materiality matrices and international guidelines (GRI, SASB, ODS). The methodology adopted was qualitative and descriptive-exploratory, consisting of a bibliographic review and documentary analysis. As a result of the analysis of the sustainability reports, there was a strong harmony between all the reports, both in the material topics covered and in the reporting practices, using standardized standards from the GRI and SASB and demonstrated commitments to the ODS. In the analysis of material themes and international standards, a greater emphasis on the social area was noticed, reflected by the number of indicators reported, and a high prioritization in the environmental area, indicating a commitment to sustainable ESG management. Based on the company's diagnosis and analysis of sustainability reports, a preliminary structure was outlined containing material themes to better direct the organization towards the ESG journey, including frameworks and correlated SDGs for future sustainability reports.