THE CONTEXT OF ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE)

ISBN-13: 9786209431241 / Angielski / Miękka / 2026 / 80 str.

Josenira dos Santos França; Walker Gomes de Albuquerque

Opis

The general aim of this research was to analyze the integration and application of ESG (Environmental, Social and Governance) practices in cheese agribusinesses located in the Sertão and Borborema mesoregions in the state of Paraíba. The methodology adopted was exploratory and descriptive, with a mixed approach, integrating qualitative and quantitative procedures. The sample consisted of six agro-industries, three of which were located in Sertão and three in Borborema. Data was collected using a structured questionnaire based on the ABNT PR 2030 and ABNT PE-487 standards, and the data was analyzed according to the five ESG maturity levels defined by these guidelines: Elementary, Non-Integrated, Managerial, Strategic and Transformative. The results show that, on the environmental axis, companies A, D, E and F were more mature, with a predominance of practices at the Strategic and Managerial levels. Companies B and C, on the other hand, concentrated on the Elementary and Non-Integrated levels, reflecting weaknesses in the implementation of environmental practices.