Detalhes bibliográficos
| Ano de defesa: |
2023 |
| Autor(a) principal: |
Botelho, Filipe Leite da Silva
 |
| Orientador(a): |
Santos, Neusa Maria Bastos Fernandes
|
| Banca de defesa: |
Não Informado pela instituição |
| 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 Ciências Contábeis, Controladoria e Finanças
|
| Departamento: |
Faculdade de Economia, Administração, Contábeis e Atuariais
|
| País: |
Brasil
|
| Palavras-chave em Português: |
|
| Palavras-chave em Inglês: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/41032
|
Resumo: |
Importance of the Environmental, Social and Governance theme has increased every day in the business world, especially during the years of the Coronavirus pandemic (Covid-19), in which environmental preservation, social hygiene and health measures, affirmative actions towards minorities, and the reinforcement of good corporate governance practices were definitively established in the financial and investment areas of large corporations. The present research aims to analyze how ESG theme (Environment, Social and Governance) has found echo in the brazilian Pension Funds Sector, in Pension Funds entities, and how these institutions have reacted to these themes, which should generate good results for foundations that adhere to such criteria when making their investments. It will be verified whether the ESG criteria are included in the investment policies of the benefit plans, as well as in the information reports of the 17 largest pension funds in the country, to analyze if there is adherence to these themes in the investment decisions of these institutions, and to what extent these funds are adapted to sustainability in their business. To this end, an analysis matrix was created to grade the level of impact that each of the ESG criteria has on the institutions, aiming to present a mirror of the current reality of the brazilian pension funds sector. An approach to the ESG theme was found in the investment policies of the entities' benefit plans, but a deficiency in the information reports, which, otherwise, would give greater transparency to the theme. There was also a good performance of the entities in terms of Corporate Governance, but it was observed the need for improvement in terms of Social and Environmental criteria. Only 5 entities achieved the Excellent degree in the survey, which portrays a need to improve that theme in investments of the sector |
