ESG e os países em desenvolvimento: análise jurídica e econômica da regulação internacional

• Ano de defesa: 2023
• Autor(a) principal: Nogueira, Carolina Queiroga
• Orientador(a): Husek, Carlos Roberto
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: ESG; Desenvolvimento sustentável; Efeito Bruxelas; Análise econômica do direito regulatório
• Palavras-chave em Inglês: ESG; Sustainable development; Brussels effect; Economic analysis of regulatory law
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/41079

This dissertation aims to develop the concept of "ESG" (Environmental, Social, and Governance) and to analyze the international regulation related to this topic from the point of view of the economic consequences for developing countries. The research describes the evolution of the notion of corporate socio-environmental responsibility, demonstrating the objective responsibility of companies towards the protection of environmental and human rights. ESG and each of the aspects that make up the environmental-social-governance triad are conceptualized. Next, the dissertation maps the mandatory ESG measures developed and under development, with an emphasis on measures that contain transactional consequences. This dissertation argues that such ESG regulation may affect regulatory evolution in developing countries, as the costs of operating in tightly regulated and economically relevant markets influence large companies to defend strict regulatory standards. Furthermore, an argument is presented for classifying ESG regulations as non-tariff barriers (technical standards) to international trade. In short, this dissertation argues that the proper application of the ESG makes it necessary to align regulatory standards among different socioeconomic realities, in order to guarantee adequate environmental and social protection, as well as to promote sustainable economic development in developing States. As for the applied methodology, the deductiveinductive approach method was adopted. The research technique used involved bibliographic analysis and economic analysis, conducted through the reading of relevant legal and economic academic production