ESG e estratégias sociais corporativas: Um estudo com instituições financeiras brasileiras de capital aberto entre os anos 2019-2021

Abstract

ESG has been the subject of many discussions in the corporate world, considering three main aspects: environmental responsibility, social responsibility, and corporate governance responsibility. The objective of this study is to present the corporate social strategies disclosed in Integrated Reports in compliance with ESG, in the social aspect, in Brazilian open capital financial institutions (B3). Specifically, the paper addresses female, racial, and disabled participation, as well as presenting the main benefits offered, turnover, and employee turnover rates. The sample of the study includes six financial institutions (banks) listed on the Corporate Sustainability Index (ISE). Regarding the methodological approach, it is a descriptive and qualitative research that used bibliographic and documentary research. The paper provides a contextualization of ESG practices, emphasizing the social aspect and presents the data disclosed by financial institutions, describing diversity, inclusion, benefits, turnover, and employee turnover rates. Among other main results, it is observed that Santander and Banco Pan are the institutions with the highest diversity and inclusion, but also the highest turnover and employee turnover rates. The results also reveal that ESG topics reinforce labor and human rights, and that financial institutions are committed to meeting the Global Compact Principles. Given the current relevance and visibility of the topic, it is suggested, for future research and in a comparative sense, to expand the sample of the study and evaluate the performance in financial institutions not listed on the B3. It is also suggested to measure the impacts of activities on communities, evaluating employability indicators.