A adoção de métricas ESG por empresas brasileiras

Abstract

This study examines whether the adoption of ESG (Environmental, Social, and Governance) metrics by Brazilian companies represents a sustainable, lasting commitment or if it is merely a passing trend driven by market pressures and regulations. The adoption of ESG metrics, supported by regulations and market initiatives in Brazil, indicates a structural and enduring shift that promotes sustainable growth and long-term corporate resilience. The work conducts a theoretical and practical analysis of the evolution of ESG practices, addressing environmental and ecological economics, corporate social responsibility, and financing mechanisms for socio-economic transition. It also examines challenges, such as greenwashing, and the main regulatory and market milestones in Brazil. The analysis concludes that the integration of ESG metrics by Brazilian companies reflects a long-term trend and a structural shift in the corporate environment, driven by regulatory pressures, investor demand, and the need for sustainability. This transformation points to a resilient corporate trajectory aligned with sustainability and social responsibility goals.