Governança Corporativa e ESG: Tendências e Práticas

Fabio Shibao

doi:10.24883/eagleSustainable.v15i.465

Autores

Fabio Shibao Universidade de Guarulhos (UNG), São Paulo https://orcid.org/0000-0002-6666-0330

DOI:

https://doi.org/10.24883/eagleSustainable.v15i.465

Palavras-chave:

ESG, sustentabilidade, governança corporativa, Conselho Administrativo, divulgação

Resumo

Objetivo: Este estudo visou explorar a integração entre Governança Corporativa (GC) e práticas de Environmental, Social, and Governance (ESG), buscando entender seu impacto nos indicadores ESG e na sustentabilidade corporativa. Pretende-se evidenciar a relevância de práticas de GC alinhadas aos critérios ESG.

Metodologia/abordagem: Adotou-se uma revisão sistemática da literatura de artigos de alto impacto publicados entre 2018 e 2023, focando em atributos de GC e indicadores ESG relevantes.

Originalidade/Relevância: Identificou-se que práticas de GC alinhadas a ESG melhoram os indicadores de sustentabilidade, destacando a importância da diversidade de gênero no conselho e comitês de sustentabilidade.

Principais conclusões: O estudo contribui teoricamente para a literatura de GC e ESG, oferecendo insights práticos para a implantação de práticas sustentáveis e sugerindo um caminho para liderança em sustentabilidade.

Contribuições teóricas/metodológicas: Este documento pretende contribuir para a teoria da administração e contabilidade, destacando a integração entre GC e ESG como essencial para a sustentabilidade corporativa.

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Biografia do Autor

Fabio Shibao, Universidade de Guarulhos (UNG), São Paulo

Professor and Researcher in the Master's Program in Geoenvironmental Analysis (PPG-MAG) at Universus Veritas University / Guarulhos University (UNG). Holds a Ph.D. in Business Administration from Mackenzie Presbyterian University (2011) and an M.S. in Accounting Sciences from FECAP (2008). Specialized in Quantitative Methods and Informatics from CEAG/FGV (1986) and holds a Bachelor’s in Business Administration with a Systems Analysis focus from Faculdades Associadas de São Paulo (1983). Experienced in business management, administration, commercial operations, controllership, logistics, distribution, waste management, IT, and teaching within national and multinational companies. Engaged in sustainability and technological innovation projects, including Municipal Atlantic Forest Conservation and Recovery Plans (PMMA) and smart urban mobility projects. Research interests include circular economy, green supply chain management, environmental management, logistics, reverse logistics, Sustainable Development Goals, ESG, and integrated urban mobility management.

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