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ETDs @PUC-Rio
Estatística
Título: ALIGNING VALUES WITH REPORT: BEST PRACTICES FOR ESG REPORTING MANAGEMENT IN THE BRAZILIAN MARKET
Autor: AMANDA BUSLIK HAZAN PEDROSA
Colaborador(es): ANNA CAROLINA FORNERO AGUIAR - Orientador
Catalogação: 06/MAR/2025 Língua(s): ENGLISH - UNITED STATES
Tipo: TEXT Subtipo: THESIS
Notas: [pt] Todos os dados constantes dos documentos são de inteira responsabilidade de seus autores. Os dados utilizados nas descrições dos documentos estão em conformidade com os sistemas da administração da PUC-Rio.
[en] All data contained in the documents are the sole responsibility of the authors. The data used in the descriptions of the documents are in conformity with the systems of the administration of PUC-Rio.
Referência(s): [pt] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=69556&idi=1
[en] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=69556&idi=2
DOI: https://doi.org/10.17771/PUCRio.acad.69556
Resumo:
In an era increasingly driven by sustainability, the effective management of ESG (Environmental, Social, and Governance) data is critical for companies aiming to align their operations with societal values. Companies listed on Brazil s Corporate Sustainability Index (ISE) are pivotal in this shift. However, the literature highlights a gap in the practical implementation of comprehensive ESG data management processes, particularly in terms of automation and system integration. This research adopts a qualitative approach, utilizing semi-structured interviews with representatives from nine ISE-listed companies, and applies a framework based on Lima and Lezana s model to assess the current state of ESG data management and reporting. The findings reveal that while companies are making strides in ESG data collection, the processes remain largely manual and fragmented, with significant reliance on basic tools like Excel. The study underscores the need for enhanced automation, better integration of data systems, and a more robust structure to support ESG reporting. The proposed workflow provides a pathway for companies to streamline their ESG data management, ensuring higher data quality and reliability. The research concludes that a strategic focus on automation and integration is essential for advancing ESG reporting practices. Future research should explore the development of comprehensive methodologies to support these processes and the impact of regulatory changes on ESG data management.
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