Análise da governança ambiental, social e corporativa (ESG) e sua relação com o marketing ambiental
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Data
2023-12-05
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Universidade Estadual Paulista (Unesp)
Resumo
Em virtude dos crescentes impactos ambientais negativos e da necessidade do cumprimento de metas estabelecidas em conferências e acordos, se faz necessário que empresas adotem práticas sustentáveis. Este estudo explora a evolução da gestão ambiental até o conceito de ESG, considerando-o como diferencial competitivo e potencial redutor de custos. Contextualiza marcos temporais, abordando a normatização ESG e nuances do Marketing Ambiental, incluindo greenwashing. Com abordagem descritiva e exploratória, enfatiza indicadores dos Relatórios de Sustentabilidade do Grupo Boticário, Natura&Co e Mary Kay de 2022. Um indicador de cada eixo (ambiental, social e governança), alinhado à norma ABNT PR 2030/2022, foi selecionado. A análise revela estratégias, desafios e ações, identificam-se as estratégias ESG adotadas e comparando-as, evidenciando alinhamento dos indicadores propostos e ausência de greenwashing. O estudo contribui para a compreensão da integração das práticas ESG e seu reporte, destacando a importância do alinhamento entre sustentabilidade, responsabilidade social e eficácia empresarial.
In view of the growing negative environmental impacts and the need to meet targets set at conferences and agreements, it is necessary for companies to adopt sustainable practices. This study explores the evolution of environmental management up to the concept of ESG, considering it as a competitive differentiator and potential cost reducer. It contextualizes temporal milestones, addressing ESG standardization and nuances of Environmental Marketing, including greenwashing. With a descriptive and exploratory approach, it emphasizes indicators from the 2022 Sustainability Reports of Grupo Boticário, Natura&Co and Mary Kay. One indicator was selected from each axis (environmental, social and governance), in line with the ABNT PR 2030/2022 standard. The analysis reveals strategies, challenges and actions, identifying the ESG strategies adopted and comparing them, highlighting the alignment of the proposed indicators and the absence of greenwashing. The study contributes to understanding the integration of ESG practices and their reporting, highlighting the importance of alignment between sustainability, social responsibility and corporate effectiveness.
In view of the growing negative environmental impacts and the need to meet targets set at conferences and agreements, it is necessary for companies to adopt sustainable practices. This study explores the evolution of environmental management up to the concept of ESG, considering it as a competitive differentiator and potential cost reducer. It contextualizes temporal milestones, addressing ESG standardization and nuances of Environmental Marketing, including greenwashing. With a descriptive and exploratory approach, it emphasizes indicators from the 2022 Sustainability Reports of Grupo Boticário, Natura&Co and Mary Kay. One indicator was selected from each axis (environmental, social and governance), in line with the ABNT PR 2030/2022 standard. The analysis reveals strategies, challenges and actions, identifying the ESG strategies adopted and comparing them, highlighting the alignment of the proposed indicators and the absence of greenwashing. The study contributes to understanding the integration of ESG practices and their reporting, highlighting the importance of alignment between sustainability, social responsibility and corporate effectiveness.
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Palavras-chave
Gestão ambiental, Responsabilidade socioambiental, ESG, Marketing ambiental, Relatórios de sustentabilidade, Environmental management, Socio-environmental responsibility, Environmental marketing, Sustainability reports