https://repositorio.ufu.br/handle/123456789/36251 Thu, 25 Jun 2026 20:18:50 GMT 2026-06-25T20:18:50Z https://repositorio.ufu.br/handle/123456789/48750 Title: Impactos da remuneração executiva sobre o desempenho ESG e a gestão de resíduos: evidências em países emergentes e implicações para a regionalidade brasileira Abstract: Background: In recent decades, in light of contemporary sustainability-related challenges, social, regulatory, and institutional pressures on companies to integrate ESG practices into their corporate strategies have intensified. These practices, which encompass environmental, social, and governance initiatives, also extend to corporate waste management, a particularly relevant issue given the environmental impacts associated with waste generation, disposal, and recycling. Although several organizational mechanisms that promote ESG practices have already been examined in the literature, the role of executive compensation as an incentive mechanism, particularly in the context of waste management, still lacks robust empirical evidence. Objective: To investigate the effects of executive compensation on ESG performance and waste management in publicly traded non-financial companies located in 11 emerging G20 economies during the 2016–2024 period, as well as to identify possible implications of the main empirical findings for Brazilian regionality. Method: To achieve the objectives of the study, three research stages were structured. The first consisted of a systematic literature review based on the ProKnow-C methodology. In the second stage, a multilevel model was employed to estimate the associations between executive compensation proxies and the dependent variables, ESG performance and total waste generation, as well as to identify the relative importance of the effects at each level by decomposing the variability across countries, across firms, and within firms over time. In the third stage, to verify the consistency of the main findings and identify additional empirical evidence, robustness analyses and additional tests in different contexts were conducted. Results: Overall, the results of the study indicate that executive compensation proxies are associated with better ESG performance. In contrast, consistent evidence was found indicating that these proxies do not robustly contribute to reducing waste generation or increasing the recycling and reuse of corporate waste, suggesting that other Corporate Governance (CG) mechanisms may be more effective in waste management. Adherence to the research area of the PPGAdm (Regionality and Management): This study is situated within the field of corporate finance, with a focus on executive compensation, and addresses regionality both in the context of emerging countries and in the possible implications of the empirical findings for Brazilian regionality. Impact and innovative character in intellectual production: In theoretical terms, the topic addressed expands the debate on CG mechanisms by examining the effects of different executive compensation proxies on ESG performance and corporate waste management. In particular, the total compensation of senior executives represents a variable that remains underexplored in the academic literature in the context of reducing total waste generation. Waste management is a current and relevant issue for sustainability; however, it is still relatively neglected by both companies and the academic literature. The study also differs by analyzing this context using a sample of companies located in emerging G20 countries. From a methodological perspective, the research contributes by employing econometric strategies that are less commonly adopted in studies on these topics, such as the multilevel model. It also brings to discussion possible limitations arising from the adoption of only one methodological perspective of analysis. Furthermore, its innovative character also lies in identifying possible implications of the empirical findings for Brazilian regionality, thereby contributing to discussions on regional development. Economic, social, and regional impact: This study provides new insights into the role and shared responsibility of firms regarding ESG performance and waste management. It may contribute to aligning corporate strategic objectives with corporate waste management practices and encourage companies to rethink alternatives that promote such management. It also provides support for the redesign of executive compensation contracts and highlights the importance of joint action among firms, the public sector, and the third sector in favor of sustainability. Furthermore, it contributes to the academic literature by discussing the effectiveness, limitations, and rationale of executive incentive policies, as well as providing additional information for investors who value waste management-related practices in portfolio composition. Finally, it contributes to discussions on the Sustainable Development Goals (SDGs), particularly SDG 12. Regional implications: Executive compensation may strengthen ESG practices; however, in isolation, it is not sufficient to promote corporate waste management, which also depends on other institutional factors, regulatory aspects, and organizational maturity. Thus, for organizations operating in the mesoregions of Triângulo Mineiro/Alto Paranaíba, Southern Goiás, and Eastern Mato Grosso do Sul, the improvement of internal corporate governance, the strategic alignment of ESG and waste management, joint action with regional public governance, the adoption of complementary policies—such as incentives for the circular economy, the strengthening of extended producer responsibility, and better environmental monitoring—as well as partnerships between the private sector and the third sector, may foster outcomes that contribute to sustainable regional development. Furthermore, integrating waste management into corporate strategy and executive compensation, in addition to representing a competitive advantage for companies and signaling commitment to sustainability to stakeholders, may generate social, environmental, and economic benefits for the communities in which they operate. Sustainable Development Goals addressed in the research: Although nearly half of the 17 SDGs are directly or indirectly associated with waste management, the main focus of this study is SDG 12 (Responsible Consumption and Production), particularly targets 12.5 and 12.6, namely: “By 2030, substantially reduce waste generation through prevention, reduction, recycling, and reuse” and “Encourage companies, especially large and transnational companies, to adopt sustainable practices and to integrate sustainability information into their reporting cycles”, respectively (United Nations Brazil, n.d.). Additionally, SDG 11 (Sustainable Cities and Communities) and SDG 13 (Climate Action) are briefly incorporated into the discussions. Thu, 28 May 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/48750 2026-05-28T00:00:00Z https://repositorio.ufu.br/handle/123456789/48377 Title: Necrogovernança corporativa e paisagens regionais de violação de direitos humanos: produção de crimes corporativos e possibilidades de resistência Abstract: Human rights violations are recurrent in contemporary society. In many cases, these violations stem from crimes committed by and within transnational corporations, often in their symbiotic relationships with states. Considering the significant threat of corporate crimes committed by corporations and states against the maintenance and reproduction of life, and the growing trivi-alization and normalization of death, we seek to explore how states and corporations, in their intertwined and everyday relationships, articulate the conditions that enable the materialization of corporate crimes that violate human rights. This partly explains the lack of significant pro-gress toward corporate accountability for human rights violations. As a topic still underexplored in organizational studies research, this thesis, from a postcolonialist perspective, conducts a multidisciplinary discussion on state-corporate crimes and human rights violations, seeking to connect the topic with the field of organizational studies to broaden our understanding of the phenomenon. Our objective is to understand the role of the State in corporate crimes that violate human rights and their normalization in the Brazilian regional context, from an alternative pers-pective that advances the current literature on the topic. To this end, we adopted a qualitative, interpretative, critical, and postcolonial approach, with a method based on documentary rese-arch and abductive analysis. The empirical corpus comprised a diverse set of documentary sour-ces, selected to analyze two emblematic realities in Brazil: the Braskem disaster in Maceió, Alagoas, and the continued extraction of asbestos by SAMA S.A. in Minaçu, Goiás, despite the substance being banned in Brazil as of 2017. This selection aimed to capture the narrative dis-putes, legitimization mechanisms, and silencing strategies present in different spheres and con-texts. The results indicate that, in both regional contexts, the State actively contributed to nor-mative, political, and symbolic arrangements that sustained criminal corporate operations. As a theoretical contribution, the research presents the notion of landscapes of violation and death as a materialization of governance gaps and a metaphor that denounces the concrete effects of necrogovernance, which promotes profit through the strategic production of vulnerability and the selective management of life and death in territories and bodies historically marked by racial and social inequality. Thu, 28 Aug 2025 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/48377 2025-08-28T00:00:00Z https://repositorio.ufu.br/handle/123456789/47973 Title: Anomalias de calendário, regionalidade e stablecoins do agronegócio: uma análise da volatilidade dos retornos relacionados ao café. Abstract: Context: Agribusiness is a key sector of the Brazilian economy, with coffee being one of its main commodities. Brazil is the world’s largest coffee producer, and the state of Minas Gerais (MG) leads national production, particularly in the South/Southwest and Triângulo Mineiro/Alto Paranaíba (TMAP) regions. Producers in these areas face common challenges such as marketing difficulties, lack of technical assistance, and limited understanding of financial market dynamics. Meanwhile, the expansion of cryptocurrencies, especially commodity-backed stablecoins, has created new investment opportunities while introducing additional risks and volatility. In this context, understanding the relationship between crypto- assets and the traditional coffee market can support farmers and investors in decision-making processes. Objective: This thesis aimed to identify the occurrence of calendar anomalies (January, Monday, and holiday effects) in the returns and volatility of coffee futures contracts, to analyze the impact of Coffee Coin® trading during non-trading days on traditional markets, and to compare the volatility of agribusiness stablecoins with other cryptocurrencies. Method: The research, structured in three articles, used data from 2004 to 2025 provided by Thomson Reuters for coffee futures contracts traded on the Brazilian stock exchange (B3). Data for the Coffee Coin® and CibraMAP stablecoins were collected from the Foxbit platform, while Bitcoin and Tether data were obtained from CoinMarketCap. Hybrid GARCH-family models were employed to identify volatility patterns and calendar anomalies. Results: The findings revealed that coffee futures returns exhibit calendar effects, particularly during January and holidays. Furthermore, Coffee Coin® volatility during holidays positively affected coffee futures returns on the B3. Lastly, both Coffee Coin® and CibraMAP showed higher conditional volatility compared to traditional cryptocurrencies. Adherence to the area of concentration and research line: The study integrates regional and financial aspects by addressing coffee production in MG’s South/Southwest and TMAP regions and providing analytical insights into volatility and price behavior. These findings can assist local producers and managers in developing market strategies and risk management practices, aligning with the concentration area of Regionality and Management and the research line in Finance. Impact and innovative contribution: This research is innovative in applying calendar anomalies—traditionally examined in stock markets—to the coffee market and in analyzing the effect of stablecoins on agricultural commodities trading. It also demonstrates that Brazilian stablecoins may display greater volatility than traditional cryptocurrencies, providing relevant insights for investors and financial policymakers. Economic, social, and regional impact: The study strengthens the coffee production chain in MG by offering information that improves production planning, profitability, and local economic and social development. Regional implications: The results support coffee producers in Minas Gerais in price forecasting and risk management, reinforcing the state’s leading role in Brazilian coffee production. Sustainable Development Goals addressed: This research aligns with SDG 10 (Reduced Inequalities) by promoting the economic inclusion of rural producers, and with SDG 2 (Zero Hunger and Sustainable Agriculture) by providing information that mitigates price volatility and enhances food security. Thu, 11 Dec 2025 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/47973 2025-12-11T00:00:00Z https://repositorio.ufu.br/handle/123456789/47926 Title: Atitudes dos consumidores em relação aos alimentos da cozinha regional: uma análise considerando a teoria do comportamento planejado Abstract: Contextualization: The study of food consumer behavior is a field of relevance, as in a scenario of constant transformations in lifestyles and consumption habits, understanding food preferences requires an in-depth analysis of underlying motivations. In this context, while literature addresses various dimensions shaping food choices (such as health consciousness, sustainable consumption, price, quality perception, and food culture), it often does so in isolation, and research on regional cuisine foods frequently limits itself to the tourist perspective. Given this gap, this work proposes a comprehensive analysis of consumer attitudes towards regional cuisine foods, recognizing the complexity and diversity of aspects that compose regional cuisine. Objective: The general objective of the thesis was to analyze the factors influencing consumer attitudes and the consumption of regional cuisine foods, utilizing the Theory of Planned Behavior (TPB) as its theoretical framework. Method: The research adopted a quantitative approach, using a questionnaire for data collection. The final sample consisted of 311 valid responses. For data analysis, Exploratory Factor Analysis (EFA) and Structural Equation Modeling (SEM) were employed for structural model evaluation, in addition to Latent Class Analysis (LCA) with FIMIX-PLS and ANOVA for the identification and characterization of consumer segments. A relevant methodological contribution was the use of declared consumption, which is closer to behavioral reality, instead of purchase intention. Results: As a result, it was found that attitude and planned behavioral control, constructs derived from TPB, are positive influencers of consumption. In turn, health consciousness positively influences perceived behavioral control; sustainable consumption positively influences consumption attitude; high price negatively impacts consumption; the perception of food quality, the destination image related to food, and food culture positively influence attitude. However, the hypotheses that subjective norms influence the attitude and consumption of regional cuisine foods, as well as perceived behavioral control influencing the attitude towards these same foods, were refuted. This indicates that, for the sample, the opinions of close individuals and the perception of accessibility do not influence attitude or consumption. The LCA identified three distinct consumer segments: "Sentimentals," "Explorers," and "Analytics," each with specific demographic and behavioral characteristics. Research Adherence to PPGAdm's Concentration Area (Regionality and Management) and Research Line: The thesis directly aligns with the "Regionality and Management" concentration area and the "Society, Development, and Regionality" research line of the PPGAdm. By focusing on attitudes and consumption of regional cuisine foods, the study addresses "Regionality" through the valorization of local food culture and Brazilian gastronomic diversity. The analysis of consumer behavior and the identification of segments provide practical insights for the "Management" of establishments and the development of strategies that promote the consumption of these foods, directly impacting regional socioeconomic development. Impact and Innovative Character in Intellectual Production: In terms of its innovative character, the work fills a theoretical gap by applying TPB to regional cuisine food consumption, transcending the tourist perspective, as well as utilizing declared consumption, which is closer to behavioral reality, instead of purchase intention. The use of Latent Class Analysis (LCA) is a methodological differential, allowing for the identification of consumer segments and offering a more granular and rich understanding of behavioral heterogeneity. The refutations of some TPB hypotheses in a specific context also represent an innovative finding, challenging consolidated premises and paving the way for theoretical advancement. Economic, Social, and Regional Impact: Considering the economic impact, this thesis highlights that the valorization of regional foods drives the emergence and profitability of establishments that offer them, fostering local production chains and regional economic development. In the social aspect, it emphasizes that the consumption of regional foods strengthens cultural identity, connects individuals to their roots and families, and contributes to the maintenance of traditions, promoting a sense of community. In the regional aspect, the research offers actionable insights for the development of marketing and management strategies that enhance regional cuisine, boosting gastronomic tourism and local consumption, which contributes to the sustainable development of regions. Regional Implications: The results provide support for regional managers and public policy makers. Understanding the factors that drive or inhibit the consumption of regional foods allows for the creation of targeted actions for the valorization of local cuisine, the encouragement of sustainable production, and the promotion of economic and cultural development through regional cuisines. Consumer segmentation enables the creation of specific campaigns and products for each regional profile. Sustainable Development Goals (ODS) Addressed in the Research: The thesis aligns with the UN Sustainable Development Goals (SDGs) by addressing sustainable consumption related to food, highlighting the valorization of regional cuisine foods (SDG 12), by providing information that enables the fostering of regional economic development through food (SDG 8), and by researching food culture, considering the strengthening of cultural identity and the preservation of food traditions, contributing to the cultural and social sustainability of regions (SDG 11). Tue, 23 Sep 2025 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/47926 2025-09-23T00:00:00Z