ESG: um panorama das práticas adotadas pelas empresas do setor de energia elétrica participantes do Índice de Sustentabilidade Empresarial (ISE B3) da Brasil, Bolsa, Balcão (B3)

Abstract

Sustainability is a concept increasingly present in society's debates and has already been understood from different perspectives: eco-development, sustainable development, business sustainability and, more recently, ESG, which is sustainability applied to the financial market. Mainly after the Coronavirus pandemic, which boosted awareness about environmental preservation, guaranteeing human rights and the need to adapt to the perpetuation of human life and also of companies, the ESG concept became a top priority for many CEOs. On the stock market, one of the most resilient sectors is Electric Energy, as it provides a service that is currently essential for the proper functioning of society, impacting the lives of all people. Due to the relevance of the ESG theme and the electric energy sector to society, research was carried out with an applied methodology, with a descriptive purpose and which used quantitative and qualitative methods for the analysis of documentary data from the Corporate Sustainability Index (ISE B3) of the Brazilian stock exchange, aiming to identify and describe the most adopted and least adopted practices by companies in the electricity sector participating in the index. The processing of data collected on the official platform made available by B3, carried out using the electronic spreadsheet tool, made it possible to identify the main practices inherent to the sector studied and met the objective of demonstrating the overview of these practices related to the Environmental, Social and Governance dimensions (ESG).