ESG Diversity and Inclusion in the Most Sustainable Companies on the Brazilian Stock Exchange
Objective: Evaluation of the ESG framework in the diversity and organizational inclusion (D&I) of publicly traded companies considered as references in sustainability in Brazil and their prospects for future advances in this sphere. Method: Documentary and time trend analysis of indicators f...
| Autores: | , |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Institución: | Universidade de Brasília (UnB) |
| Repositorio: | Contabilidade, Gestão e Governança |
| Idioma: | portugués |
| OAI Identifier: | oai:oai.jamg.cloud:article/3171 |
| Acceso en línea: | https://revistacgg.org/index.php/contabil/article/view/3171 |
| Access Level: | acceso abierto |
| Palabra clave: | ESG Diversidade e Inclusão Sustentabilidade Investimentos ISE Diversity and Inclusion Sustainability Investments |
| Sumario: | Objective: Evaluation of the ESG framework in the diversity and organizational inclusion (D&I) of publicly traded companies considered as references in sustainability in Brazil and their prospects for future advances in this sphere. Method: Documentary and time trend analysis of indicators from the Sustainability Reports of 45 companies in the Corporate Sustainability Index of the Brazilian Stock Exchange in 2022 (ISE 2022) considering data from 2019 to 2021. The five dimensions of identity of D&I were analyzed: Gender, Age, Racial, LGBTQIA+ and Disabilities, totaling 9.380 notes. Originality/Relevance: ESG has dominated sustainable investments in Brazil and seems to impact diversity and corporate inclusion. However,there are no in-depth studies on this topic. This research aims to fill thisgap, highlighting the ESG agenda as a catalyst for pro-diversity organizational actions. Despite the demographic diversity of Brazil, this is not reflected in the business environment, perpetuating setbacks andinequalities. Results: The analysis revealed annual advances in the current panorama and future perspectives, indicating that organizations are more diverse and inclusive. However, there is still a long way to go for the labour force to represent the country’s demography. Theoretical/Methodological contributions: The ESG agenda haspositively impacted organizational diversity and inclusion. This study provides subsidies to deepen the analysis of D&I in companies with ESG strategies, indicating that the most competitive companies will be those that adopt ESG and D&I practices. Keywords: ESG, diversity and inclusion, sustainability, investments, ISE. |
|---|