Análise do desempenho em ESG aplicado a terminais portuários: o caso do porto de Ponta da Madeira

Detalhes bibliográficos
Ano de defesa: 2024
Autor(a) principal: FERREIRA NETO, Antonio Santos lattes
Orientador(a): CUTRIM, Sérgio Sampaio lattes
Banca de defesa: CUTRIM, Sérgio Sampaio lattes, OLIVEIRA, Clovis Bosco Mendonca, CUTRIM, Susanne Carolinne Penha Ferreira lattes
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Federal do Maranhão
Programa de Pós-Graduação: PROGRAMA DE PÓS-GRADUAÇÃO EM ENERGIA E AMBIENTE/CCET
Departamento: DEPARTAMENTO DE CIENCIAS CONTÁBEIS E ADMINISTRAÇÃO/CCSO
País: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
ES;
Área do conhecimento CNPq:
Link de acesso: https://tedebc.ufma.br/jspui/handle/tede/5591
Resumo: ABSTRACT This study sought to investigate the origin and concepts of ESG (Environmental, Social and Governance), to analyze the main ESG performance indicators, based on the company's ESG data disclosed in the standard reports currently available on its website, to investigate the ESG indicators contained in the company's integrated report, seeking an association with the Terminal's activity and to analyze the relationship between the direct reference of information on port activity with one of the main ESG performance evaluation methods in the port sector currently used in Brazil, the IDA. This research was carried out using bibliographic research methods, in the form of a literature review about ESG, followed by a case study based on the Ponta da Madeira Maritime Terminal. For the case study, different methods of data collection and analysis were used: descriptive research into the methods, models and techniques of processes and port management to collect and analyze the data and information obtained, research into public documentary records relating to the ESG performance of Vale S/A and the Terminal, activities and records of port operations of the company/operation under study, interviews with specialist technical staff and those responsible for the management and leadership of operations. This is a valuable approach to academic research with the possibility of making a practical contribution to improving the performance of the organization studied. Photos, records and information on operations were collected from public presentations. It was possible to evaluate Vale's Integrated Report 2022 published in the GRI standard and various other ESG information available in the attached DATABOOK, as well as the results of the Ponta da Madeira Maritime Terminal through the information available in this report and the information available on ANTAQ's Environmental Development Index (IDA) disclosure panel. A comparative assessment was made of the items in the main ESG indicator frameworks published, a finding of the company's focus according to the repetition of some entries, the historical performance in ANTAQ's assessment of the Terminal and the indication of opportunities based on these results.