Maturidade em poderes legislativos segundo eixos ASG (Ambiental, Social e Governança): uma adaptação à ABNT PR 2030.

• Ano de defesa: 2024
• Autor(a) principal: Dantas, Luana Ponte Paiva
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: ASG; ABNT PR 2030; Poder público; Poder Legislativo; Assembleia Legislativa
• Link de acesso: http://repositorio.ufc.br/handle/riufc/76822

Society's demand for Environmental, Social and Governance (ESG) practices is growing, both in private companies and, more recently, in public institutions, including legislative branches where, in essence, several interested parties interact. However, studies on public institutions have analyzed some elements of ESG without addressing an integrated vision. Thus, the general objective of this research was to evaluate the ESG maturity stage of legislative powers. The methodology involved the adaptation, for legislative powers, of an ESG assessment model based on the ABNT PR 2030 standard from the Brazilian Association of Technical Standards, adjusting themes and criteria, and its application in the Legislative Assembly of the State of Ceará (Alece). On an ESG maturity scale that varies from 1 to 5, Alece achieved a maturity equal to 4.00 on the environmental axis, 3.93 on the social axis and 3.91 on the governance axis, generating an average equal to 3.95, approaching of global maturity stage close to 4, Strategic level. The results indicate that Alece already has several ESG initiatives implemented, but needs to strengthen the monitoring of goals for each ESG axis, notably those related to governance. The research also provides a replicable model to advance the incorporation of ESG practices into legislative branches. Future studies include more comprehensive analyzes of other legislative powers at the municipal, state and federal levels.