Uma análise referente a composição de gênero na dimensão de Conselho de Administração e Diretoria das empresas que compõem o Índice de Sustentabilidade Empresarial da B3

Detalhes bibliográficos
Ano de defesa: 2024
Autor(a) principal: Jonas, Ayana Aparecida Negrão de lattes
Orientador(a): Santos, Neusa Maria Bastos Fernandes lattes
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 Pós-Graduação em Ciências Contábeis, Controladoria e Finanças
Departamento: Faculdade de Economia, Administração, Contábeis e Atuariais
País: Brasil
Palavras-chave em Português:
ASG
Palavras-chave em Inglês:
ESG
Área do conhecimento CNPq:
Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/41244
Resumo: The study aimed to evaluate how companies in the 18th portfolio of the B3 Corporate Sustainability Index align with Sustainable Development Goal (SDG) No. 5, which focuses on gender equality. Specifically, it examined female representation in the Board of Directors and Executive Board of these companies. The evaluation focused on identifying women's participation in these positions within the index's portfolio, as these companies are recognized as sustainable investment options in Brazil. This analysis is linked to ESG (Environmental, Social, and Governance) practices, crucial for business continuity, and the disclosure of diversity information in the Board's composition due to these indicators in their reports. Upon analyzing the composition of the Board of Directors and Executive Board of the selected companies, it was found that there is still a relevant gap in female participation. This outcome historically reflects the persistent gender inequalities in the country, particularly in high leadership positions where the lack of gender diversity is more pronounced, regardless of the initiatives and progress these companies may have demonstrated in this area