Título: | ALIGNING VALUES WITH REPORT: BEST PRACTICES FOR ESG REPORTING MANAGEMENT IN THE BRAZILIAN MARKET | ||||||||||||
Autor: |
AMANDA BUSLIK HAZAN PEDROSA |
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Colaborador(es): |
ANNA CAROLINA FORNERO AGUIAR - Orientador |
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Catalogação: | 06/MAR/2025 | Língua(s): | ENGLISH - UNITED STATES |
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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. |
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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 |
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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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