ODS ou ESG? A criação de um artefato para análise de instrumentos de avaliação ou orientação de negócios pela perspectiva da sustentabilidade

• Ano de defesa: 2022
• Autor(a) principal: Belinky, Aron
• Orientador(a): Bandeira-de-Mello, Rodrigo, Dresch, Aline
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Sustentabilidade empresarial; Investimento sustentável; ESG; RSE; Avaliação; Análise; Desempenho; Agenda 2030; ODS; 2030 Agenda
• Palavras-chave em Inglês: Design Science Research; DSR; SDG; Corporate sustainability; Corporate social responsibility; Sustainable investment; Evaluation; Assessment; Analysis; Performance
• Link de acesso: https://hdl.handle.net/10438/31914

This study, located in the field of Business Strategy (BS), focuses on the problems of the proliferation and of the lack of clarity about the consistency and reliability of instruments for evaluating, assessing and guiding businesses (companies and investments) from the perspective of sustainability. More specifically, it seeks to contribute – in a practical and, at the same time, scientifically grounded way – to meeting the demand for means of guidance on this matter for managers, investors and other stakeholders. The recent expansion in the use of the qualifier ESG (the acronym for environmental, social and corporate governance attributes) has made the situation even more acute. This issue is of importance both for the business field – given the strategic relevance of Corporate Sustainability (CS) and Corporate Social Responsibility (CSR) – and for society in general, considering the critical role of the business sector in achieving the Sustainable Development Goals (SDGs) established by the UN 2030 Agenda. The urgent need to align the CS and CSR assessment criteria with this agenda is increasingly recognized, both in academia and by business and political leaders. To contribute in this sense, this research: (i) reviews recent debates and practices in the field of Corporate Strategy involving Corporate Sustainability (CS), Corporate Social Responsibility (CSR), ESG and Sustainable Development and; (ii) develops and tests a framework and a practical tool for analyzing the congruence between instruments for evaluating and guiding businesses from a sustainability perspective and the 2030/Agenda/SDGs. Considering the practical nature of the research problem, the methodological procedure adopted was the Design Science Research (DSR) method, which aims to build scientific knowledge from the methodical development of artifacts, that is, from the application of human ingenuity to the creation of tools for solving real life problems. (Aken & Romme, 2009; Romme, 2011; Dresch, Lacerda & Antunes, 2015). The results indicate that both the framework and its tool were well received and considered consistent, applicable and potentially useful for the proposed purposes. As a contribution in the field of practice, this research resulted in the creation of usable artifacts, to be improved and modeled for use on a larger scale. As a scientific contribution, within the framework of DSR, it offers knowledge related mainly to the evaluation of complex objects aimed at corporate sustainability, understood as a class of problems in the field of management.