Performance socioambiental (ESG) de empresas de capital aberto e seus reflexos econômicos

Abstract

This research is the result of the perception of a migratory movement in the form of business activity carried out by publicly traded companies. Although, traditionally, the company has the objective of maximizing profits and returning value to shareholders, publicly traded companies have migrated their way of operating to themes focused on Corporate Social Responsibility. This movement encourages research on the Theme of the correlation between Corporate Social Responsibility (CSR) and the economic effects on Companies. In this scenario, the general objective of the research is to define, analyze and reflect on the implementation of Social and Environmentally Responsible Postures and the noticeable economic effects on Publicly Traded Companies, while the specific objectives result in a) Analyzing the correlation between Social and Environmental Performance of Publicly traded companies and economic performance; b) Verify the breadth of scope of the Socio-environmental initiatives and the reflexes generated by them; c) Observe the economic consequences of Social and Environmentally Responsible Postures in the capital market, and; d) Build recommendations for the adoption of Social and Environmentally Responsible Postures by Companies that wish to improve their social and environmental performance. The methodology used to achieve such claims will be through an exploratory, qualitative, cross-sectional research through case study and hypotheticaldeductive analysis based on the results obtained with the research. The dissertation is structured using the French Method, dividing the research into two parts. The first deals with the historical context of Business Performance, bringing up the duality between business activity based on profit maximization and business activity based on corporate social responsibility (CSR) and Efficiency analysis in socio-environmental and economic matters. The second part, in turn, consists of reflections on Social and Environmentally Responsible Postures (PSRs) and Recommendations for their application by Publicly Traded Companies. Under this structure, the economic impacts arising from the Social and Environmental Performance (ESG) of publicly traded companies will be analyzed.