Environmental, social and governance [ESG] consulting model
DOI:
https://doi.org/10.5902/1983465989246Keywords:
Consultancy, ESG, Maturity modelsAbstract
Purpose: This study proposes to develop a consultancy model to evaluate the level of maturity of ESG practices.
Design/Methodology/approach: Business Model Canvas [ESG] as a framework for creating a business model focusing on Environmental, Social and Governance [ESG] consultancy services. A five-level maturity scale was applied to the dimensions that characterize the diagnostic checklist model for ESG practices. The Delphi research method was used to evaluate the content of the diagnostic checklist for ESG practices.
Findings: As a result, a hypothetical consultancy called ENGES Consulting Ltda. was created, constituted through the creation of the social contract, creation of the mission, vision and values, in addition to the development of a business model based on the Business Model Canvas strategic management tool [BMC] A checklist model was also created for diagnosing ESG practices and their respective maturity level.
Originality/relevance: The relevance and contribution of this study in the scientific aspect lies in the proposal of a consultancy model to assess the maturity level of ESG practices in disparate organizations.
Practical implications: The practical contribution lies in understanding Environmental, Social and Governance [ESG] management practices based on the ESG practices diagnosis checklist model and the respective level of maturity, identifying strengths and points that demonstrate implementation or execution weaknesses, in addition to providing a way to compare results (benchmarking) obtained between organizations.
Downloads
References
Ackoff, R. (1971). Towards a Systems of Systems Concepts. Management Science, 17, 11, 661-671.
Ahlklo, Y., & Lind, C. (2018). E, S or G? A study of ESG score and financial performance. [Master of Science Thesis. KTH Skolan for Industriell Teknik Och Management]. http://www.diva-portal.org/smash/record.jsf?pid=diva2:1295223
Alves, J. D. C., Dias, N. T., & Monsores, G. L. (2015). Consultoria empresarial como ferramenta estratégica de desenvolvimento em pequenas empresas. Anais do XII Simpósio de excelência em gestão e tecnologia–SEGeT, Rezende, RJ, Brasil, 12.
Anjos, M. (2017). A importância da comunicação da missão, visão e valores para os empregados. In: Comunicação com Líderes e Empregados. Faculdade Cásper Líbero, 3, 22-25. https://static.casperlibero.edu.br/uploads/2017/09/4-A-importa%CC%82ncia-da-comunicac%CC%A7a%CC%83o-da-missa%CC%83o-visa%CC%83o-e-valores-para-os-empregados.pdf
Antunes, M. M. (2023). MÉTODO DELPHI: um guia teórico e prático para pesquisa aplicada. Editora CRV.
Archer, M. (2022). The ethics of ESG: Sustainable finance and the emergence of the market as an ethical subject. Focaal, 2022(93), 18-31. http://dx.doi.org/10.3167/fcl.2022.930102
Associação Brasileira de Normas Técnicas. (2022). Prática Recomendada: ABNT PR 2030:22. Ambiental, Social e Governança (EGS) – Conceitos, diretrizes e modelo de avaliação e direcionamento para organizações. Rio de Janeiro: ABNT.
Ávila, L. V., Cruz, P. L., & Ávila, L. V. (2021). Uso de Indicadores Financeiros e Não Financeiros para Gerenciamento nas Organizações: quando devem ser considerados KPI ou KRI. Revista GESTO: Revista de Gestão Estratégica de Organizações, 9(2), 88-100. https://doi.org/10.31512/gesto.v9i2.324
Barra, G. M. J., & Ladeira, M. B. (2017). Modelo de maturidade para processos de certificação no sistema agroindustrial do café. REGE-Revista de Gestão, 24(2), 134-148. https://www.revistas.usp.br/rege/article/view/132989
Baggieri, M., Koroleva, E., , & Nalwanga, S. (2020). Company performance: Are environmental, social, and governance factors important. International Journal of Technology, 11(8), 1468-1477. https://doi.org/10.14716/ijtech.v11i8.4527
Becker, J., Pöppelbuß, J., & Röglinger, M.. (2012). Maturity models in business process management. Business process management journal, 18(2), 328-346. https://doi.org/10.1108/1463715121122522
Berti, A. (2023). Consultoria e Diagnóstico empresarial. 3ª edição. Editora Juruá.
Billio, M., Costola, M., Hristova, I., Latino, C., & Pelizzon, L. (2021). Inside the ESG ratings: (Dis) agreement and performance. Corporate Social Responsibility and Environmental Management, 28(5), 1426-1445. https://doi.org/10.1002/csr.2177
Bocken, N. M., Brezet, H., & Guldmann, E., (2019). A design thinking framework for circular business model innovation. Journal of Business Models, 7(1), 39-70. http://dx.doi.org/10.5278/ojs.jbm.v7i1.2122
Brandão, N. S. B. (2021). Proposta Metodológica para Concepção de Modelo de Negócios para Setores de Serviços. [Tese de Doutorado em Engenharia Mecânica. Universidade Estadual de Campinas – UNICAMP, Campinas/SP]. Biblioteca Digital
Brasileira de Teses e Dissertações. https://bdtd.ibict.br/vufind/Record/UNICAMP-30_fb825df97fbd28442ab578973d5b934d
Brown, L., Smith, S. L., Jacobs, J., & Stone, K. B., Brown, L. (2018). Organizational Assessment: An integrated approach to diagnosis and interventions. Organization Development Journal, 36(1).
Bruin, T. de, Power, B., & Rosemann. (2007). BPM maturity. In Business process management (pp. 322-338). Routledge.
Burmester, H., Pereira, J. C. R., & Scarpi, J. M. (2007). Modelo de Gestão para organizações de Saúde. Revista de Administração em Saúde, 125-132. https://repositorio.usp.br/item/001710832
Cadle, J., & Paul, D. (2020). Business analysis. 4th. edition. Publisher Swindon: BCS.
Caliari, L., & Scherer, L. A. (2017). Por que contratar um serviço de consultoria empresarial? Uma visão de consultores e empreendedores. Revistas Espacios, 38(9), 25-41. https://www.revistaespacios.com/a17v38n09/a17v38n09p25.pdf
Cao, H., Frost, T., & Tsang, A.,(2023). Environmental, social, and governance (ESG) disclosure: A literature review. The British Accounting Review, 55(1), 101149. https://doi.org/10.1016/j.bar.2022.101149
Cars, M., & West, E. E. (2015). Education for sustainable society: attainments and good practices in Sweden during the United Nations Decade for Education for Sustainable Development (UNDESD). Environment, Development and Sustainability, 17, 1-21. https://doi.org/10.1007/s10668-014-9537-6
Caralli, R., Knight, M., & Montgomery, A. (2012). Maturity models 101: A primer for applying maturity models to smart grid security, resilience, and interoperability. Software engineering institute: Carnegie Mellon University, 2-12.
Carvalho, A. J. V. (2016). Modelo de Maturidade para a Gestão dos Sistemas de Informação Hospitalares. [Doutoramento en Investigación en Tecnoloxías da Información, Universidade de Santiago de Compostela].
https://investigacion.usc.gal/documentos/5d1df67d29995204f766d7e6
Cecin, S., Lima, J. de M.., Meira, R. C., & Redaelli, E. J. (2022). Framework de diagnóstico organizacional para projetos de consultoria de gestão da mudança. Desenvolve Revista de Gestão do Unilasalle, 11(2), 01-21
Champagne, F., Contandriopoulos, D., Préval, J., Sicotte, C., & Smits, P. A. (2008). Conceptualizing performance in accreditation. International Journal for Quality in Health Care, 20(1), 47-52. https://doi.org/10.1093/intqhc/mzm056
Chandler Jr., A. D. (1962). Strategy and structure: Chapters in the history of the American industrial enterprise (Vol. 120). MIT press.
Chen, Z., & Xie, G. (2022). ESG disclosure and financial performance: Moderating role of ESG investors. International Review of Financial Analysis, 83, 102291. https://doi.org/10.1016/j.irfa.2022.102291
Chér, R. (2016). Engajamento: Melhores práticas de liderança. 2ª edição. Editora Atlas Books.
Cleven, A. K., Winter, R., Wortmann, F., & Mettler, T. (2014). Process management in hospitals: an empirically grounded maturity model. Business Research, 7(2), 191–216. https://link.springer.com/article/10.1007/s40685-014-0012-x
Collins, S., Duschl, R., Millar, R., Osborne, J., & Ratcliffe, M. (2003). What “ideas‐about‐science” should be taught in school science? A Delphi study of the expert community. Journal of research in science teaching, 40(7), 692-720.
https://doi.org/10.1002/tea.10105
Consultoria Empresarial: o que é, tipos e como aplicar. (2018). FIA Bussiness School/USP. https://fia.com.br/blog/consultoria-empresarial/.
Coombes, P. H., & Nicholson, J. D. (2013). Business models and their relationship with marketing: A systematic literature review. Industrial Marketing Management, 42(5), 656-664. https://doi.org/10.1016/j.indmarman.2013.05.005
Cornacchione, E. B., Jr., Miranda, G. J., &Nova, S. P. D. C. C. (2012). Dimensões da qualificação docente em contabilidade: um estudo por meio da técnica delphi. In: Incentivando a conversão dos trabalhos em publicações definitivas. São Paulo: EAC/FEA/USP. http://www.congressousp.fipecafi.org/artigos122012/120.pdf
Corrêa, H. L., Cunha, J. A. C. da, & Munaretto, L. F. (2013). Um estudo sobre as características do método Delphi e de grupo focal, como técnicas na obtenção de dados em pesquisas exploratórias. Revista de Administração da Universidade Federal de Santa Maria, 6(1), 9-24. https://doi.org/10.5902/198346596243
Costa, E., & Ferezin, N. B. (2021). ESG (Environmental, Social and Corporate Governance) e a comunicação: o tripé da sustentabilidade aplicado às organizações globalizadas. Revista Alterjor, 24(2), 79-95. https://doi.org/10.11606/issn.2176-1507.v24i2p79-95
Costa, N. P. (2020). A consultoria empresarial, suas subdivisões e os benefícios de sua contratação. Revista de Engenharia de Produção, 2(4), 90-102. https://periodicos.ufms.br/index.php/REP/article/view/13866
Crespi, F., & Migliavacca, M. (2020). The determinants of ESG rating in the financial industry: The same old story or a different tale?. Sustainability, 12(16), 6398. https://doi.org/10.3390/su12166398
Cronemyr, P., & Danielsson, M. (2013). Process Management 1-2-3–a maturity model and diagnostics tool. Total Quality Management & Business Excellence, 24(7-8), 933-944. https://www.tandfonline.com/doi/abs/10.1080/14783363.2013.791114
Crosby, P. B. (1979). Quality is free: The art of making quality certain (Vol. 94). New York: McGraw-hill.
Dalcero, K., Hoffmann, V. E., Viana, L. F. C., & de Oliveira, M. A. (2023). Práticas Environmental, Social And Governance (Esg) e Resiliência Organizacional em Cooperativas de Crédito. Revista Alcance, 30(2 (Maio/Ago)), 13-27.
https://periodicos.univali.br/index.php/ra/article/view/19924
Daugaard, D., & Ding, A. (2022). Global drivers for ESG performance: The body of knowledge. Sustainability, 14(4), 2322. https://doi.org/10.3390/su14042322
De Bruin, T., Rosemann, M., Freeze, R., & Kaulkarni, U. (2005). Understanding the main phases of developing a maturity assessment model. In Australasian conference on information systems (ACIS) (pp. 8-19). Australasian Chapter of the Association for Information Systems. http://aisel.aisnet.org/acis2005/109
Demirörs, O., & Türetken, O. (2004). People capability maturity model and human resource management systems: do they benefit each other?. Human Systems Management, 23(3), 179-190. http://dx.doi.org/10.3233/HSM-2004-23304
Diagnóstico organizacional: saiba o que é, objetivos e como elaborar. (2023). FIA/USP. https://fia.com.br/blog/diagnostico-organizacional/.
Donadone, J. C., Ralio, V. R. Z , & Silveira, F. Z. D.. (2012). Consultoria para pequenas e médias empresas: as formas de atuação e configuração no espaço de consultoria brasileiro. Gestão & Produção, 19, 151-171. https://doi.org/10.1590/S0104-530X2012000100011
Dornelas, J. (2023). Plano de Negócios com o Modelo Canvas. 3ª edição. Editora Atlas.
Drucker, P. F. (2008). As 5 perguntas essenciais que você sempre deverá fazer. Editora Elsevier.
Ehms, K., & Langen, M. (2002). Holistic development of knowledge management with KMMM. Siemens AG, 1, 1-8.
Elmaallam, M., & Kriouile, A. (2013). Toward a maturity model development process for information systems (MMDePSI). International Journal of Computer Science Issues (IJCSI), 10(3). 118. https://www.proquest.com/docview/1470969564?
sourcetype=Scholarly%20Journals
Escrig-O., E., Fernández-I., M. Á., Ferrero-F., I., Rivera-L., J. M., & Muñoz-T., M. J. (2019). Rating the raters: Evaluating how ESG rating agencies integrate sustainability principles. Sustainability, 11(3), 915. https://doi.org/10.3390/su11030915
Essmann, H. E. (2009). Toward innovation capability maturity. Doctoral dissertation, PhD Thesis. [Stellenbosch University – SU, Stellenbosch, South Africa]. http://hdl.handle.net/10019.1/1308
Estratégia e Organizações. Benchmarking: o que é, objetivo, tipos, como fazer e exemplos. (2022). FIA/USP. https://fia.com.br/blog/benchmarking-o-que-e-objetivo-tipos-como-fazer-e-exemplos/.
Facione, P. (1990). Critical thinking: A statement of expert consensus for purposes of educational assessment and instruction (The Delphi Report). Millbrae, CA: California Academic Press. https://eric.ed.gov/?id=ED315423
Fatemi, A., Glaum, M., & Kaiser, S. (2018). ESG performance and firm value: The moderating role of disclosure. Global finance journal, 38, 45-64. https://doi.org/10.1016/j.gfj.2017.03.001
Fernandez-F., B., Romero, S., Ruiz-B.lanco, S., Romero, S., & Fernandez-F.eijoo, B. (2021). Green, blue or black, but washing–What company characteristics determine greenwashing?. Environment, Development and Sustainability, 24(3), 4024-4045. https://ideas.repec.org/a/spr/endesu/v24y2022i3d10.1007_s10668-021-01602-x.html#:~:text=10.1007/s10668%2D021%2D01602%2Dx
Ferreira, M. C., Mendonça, H., & Neiva, E. R. (2020). Análise e diagnóstico organizacional: teoria e prática.1ª edição. Editora Vetor, 519p.
Foss, N. J., & Saebi, T. (2017). Fifteen years of research on business model innovation: How far have we come, and where should we go?. Journal of management, 43(1), 200-227. https://doi.org/10.1177/0149206316675927
Fraser, P., Gregory, M., & Moultrie, J., (2002). The use of maturity models/grids as a tool in assessing product development capability. In IEEE international engineering management conference (Vol. 1, pp. 244-249). IEEE. https://doi.org/10.1109/IEMC.2002.1038431
Frechiani, R., & Miranda, A. C. V., & Frechiani, R. (2021). Sustentabilidade-Uma análise do impacto do modelo ESG no ambiente empresarial, caso Harsco. Revista Espaço Transdisciplinar, 5.
Freeman, R. E. (2017). Five challenges to stakeholder theory: A report on research in progress. In Stakeholder management (pp. 1-20). Emerald Publishing Limited.
Freitas, D. de, & Marques, J. B. V. (2018). The DELPHI method: characterization and potentialities for educational research. Pro-Posições, 29(2), 389. https://doi.org/10.1590/1980-6248-2015-0140
Garossi, S., Garousi, V, Kolukısa , A. T.,., Söylemez, M., & Turetken, O., , (2020). Maturity assessment and maturity models in health care: A multivocal literature review. Digital health, 6, 2055207620914772. https://doi.org/10.1177/2055207620914772
Gericke, R. C.. (2018). Corporate governance and risk management in financial institutions. Springer International Publishing Ag, Part Of Springer Nature.
Giese, G., Lee, L. E., & Nagy, Z.(2021). Deconstructing ESG ratings performance: Risk and return for E, S, and G by time horizon, sector, and weighting. Journal of Portfolio Management, 47(3), 94-111.
Gillan, S. L., Koch, A., & Starks, L. T. (2021). Firms and social responsibility: A review of ESG and CSR research in corporate finance. Journal of Corporate Finance, 66, 101889. https://doi.org/10.1016/j.jcorpfin.2021.101889
Gosling, M., Leite, R. S., Lopes, H. E. G., , & Rodrigues, V. C., (2023). Canvas de Modelo de Negócio e Empreendedores: Dilemas na Prática Gerencial. BBR. Brazilian Business Review, 20, 260-280. https://www.scielo.br/j/bbr/a/RCKbJdjhfbNdBBv3G84XSHb/?format=pdf&lang=pt
Göttel, V., Pistoia, A., Ullrich, S., & Wirtz, B. W. (2016). Business models: Origin, development and future research perspectives. Long range planning, 49(1), 36-54. https://doi.org/10.1016/j.lrp.2015.04.001
Greenwashing: o que é, como identificar, exemplos e mais!. (2021). FIA Business School. https://fia.com.br/blog/greenwashing/.
Grisham, T. (2009). The Delphi technique: a method for testing complex and multifaceted topics. International Journal of Managing Projects in Business, 2(1), 112-130. https://doi.org/10.1108/17538370910930545
Haire, M. (1959). Biological models and empirical histories of the growth of organizations. Modern organization theory, 272-306. https://www.jstor.org/stable/2350609
Harraca, P. (2022). O poder transformador do ESG: Como alinhar lucro e propósito. Editora Planeta Estratégia.
Henike, T., Hölzle, K, & Kamprath, M. . (2020). Effecting, but effective? How business model visualisations unfold cognitive impacts. Long Range Planning, 53(4), 101925. https://doi.org/10.1016/j.lrp.2019.101925
Hill, J. (2020). Environmental, Social, and Governance (ESG) investing: A balanced analysis of the theory and practice of a sustainable portfolio. Academic Press.
Humphrey, W. S. (1999). Pathways to process maturity: The personal software process and team software process. SEI Interactive, 2(2), 1-17.
Kaplan, R. S., & Norton, D. P. (2006). Alignment: Using the balanced scorecard to create corporate synergies. Harvard Business Press.
Kayo, E. K., & Securato, J. R. (1997). Método Delphi: fundamentos, críticas e vieses. Caderno de Pesquisas em Administração, 1(4), 51-61. https://repositorio.usp.br/item/000981336
Kerzner, H. (2001). Strategic planning for project management using a project management maturity model. Editora John Wiley & Sons.
Kingma, S. (2019). New ways of working (NWW): work space and cultural change in virtualizing organizations. Culture and Organization, 25(5), 383-406. https://doi.org/10.1080/14759551.2018.1427747
Kirrane, J. F. (2009). Dimensions of growth: A Maturity Model for continuous quality improvement of a clinical. [Doctoral dissertation. College of Business, Public Policy and Law, National University of Ireland, Galway, Ireland].
Lacerda, D. P., Rigo, P. D., Siluk, J. C. M., & Spellmeier, J. P. (2022). Competitive business model of photovoltaic solar energy installers in Brazil. Renewable Energy, 181, 39-50. https://doi.org/10.1016/j.renene.2021.09.031
Lampela, H., Salmela, E., Salmela, E., & Taipale-E., K., (2021). Towards a new Business Model Canvas for platform businesses in two-sided markets. Journal of Business Models, 8(3), 107–125. https://journalofbusinessmodels.com/media/brmd4mjm/v8n3-pp-107-125.pdf
Laruccia, M. M. (2014). A Missão Empresarial no Contexto de Planejamento. Diálogos Interdisciplinares, 3(2), 14-27. https://api.semanticscholar.org/CorpusLavin, J. F., & Montecinos-P., A. A. (2021). ESG disclosure in an emerging market: an empirical analysis of the influence of board characteristics and ownership structure. Sustainability, 13(19), 10498. https://doi.org/10.3390/su131910498
Lavin, J. F., & Montecinos-P., A. A. (2021). ESG disclosure in an emerging market: an empirical analysis of the influence of board characteristics and ownership structure. Sustainability, 13(19), 10498. https://doi.org/10.3390/su131910498
Lei Nº 10.406, de 10 de janeiro de 2002 (2002, 10 de janeiro). Institui o Código Civil. https://www.planalto.gov.br/ccivil_03/leis/2002/l10406compilada.htmDecreto nº 3.708, de 10 de janeiro de 1919 (1919, 10 de janeiro). Regula a constituição de sociedades por quotas, de responsabilidade limitada.https://www.planalto.gov.br/ccivil_03/decreto/antigos/d3708.html.Bresciani, S., Ferraris, A., Santoro, G., & Nilsen, H. R. (2016). Wine sector: companies’ performance and green economy as a means of societal marketing. Journal of Promotion Management, 22(2), 251-267. https://doi.org/10.1080/10496491.2016.1121753
Linder, J. C., Shafer, S. M., & Smith, H. J. (2005). The power of business models. Business horizons, 48(3), 199-207. https://doi.org/10.1016/j.bushor.2004.10.014
Linstone, H. A., & Turoff, M. (1975). The Delphi method-techniques and applications. First Edition. Publisher Addison Wesley.
Lisiński, M. (2013). Structural analysis of the management science methodology. Business, Management and Education, 11(1), 109-136. http://dx.doi.org/10.3846/bme.2013.07
Maelah, R., Tarmuji, I., & Tarmuji, N. H. (2016). The impact of environmental, social and governance practices (ESG) on economic performance: Evidence from ESG score. International Journal of Trade, Economics and Finance, 7(3), 67. https://www.ijtef.org/vol7/501-FR00013.pdf
Mamede, E. C., Mamede, G. (2013). Entenda a Sociedade Limitada e enriqueça com seu(s) sócio(s): um manual para sócios, administradores e, até, para advogados auxiliarem o sucesso de seus clientes. Editora Atlas.
Managi, S., & Yoo, S. (2022). Disclosure or action: Evaluating ESG behavior towards financial performance. Finance research letters, 44, 102108. https://doi.org/10.1016/j.frl.2021.102108
Manrique, S., & Martí-B., C. P. (2017). Analyzing the effect of corporate environmental performance on corporate financial performance in developed and developing countries. Sustainability, 9(11), 1957. https://doi.org/10.3390/su9111957
Meadows, D., & Randers, J. (2004). The limits to growth: the 30-year update. Routledge.
Mitchell, T. R., Smith, K. G., & Summer, C. E. (1985). Top level management priorities in different stages of the organizational life cycle. Academy of management Journal, 28(4), 799-820. https://doi.org/10.2307/256238
Mota, E. R., Monteiro, L. F. S., & Nascimento, V. S. (2019). A importância da consultoria empresarial na elaboração do planejamento estratégico em empresas de pequeno porte. Revista Brasileira de Administração Científica, 10(2), 51-63.
https://doi.org/10.6008/CBPC2179-684X.2019.002.0004
Nakagawa, M. (2012). Ferramenta: missão, visão, valores (clássico). Movimento empreenda – Estratégia e Gestão, 12. https://sebrae.com.br/Sebrae/Portal%20Sebrae/Anexos/ME_Missao-Visao-Valores.PDF>.
Oliveira, L. P. O., & Silva, C. B.(2022). Empresas transnacionais e ESG: análise sobre a governança empresarial para a proteção ambiental por meio de standards. Diálogos e Interfaces do Direito-FAG, 5(1), 95-101. https://dir.fag.edu.br/index.php/direito/article/view/108
Orofino, M. A. R. (2011). Técnicas de criação do conhecimento no desenvolvimento de modelos de negócio. [Dissertação de Mestrado em Engenharia e Gestão do Conhecimento. Universidade Federal de Santa Catarina – UFSC, Florianópolis/SC].
Repositório Institucional da UFSC. http://repositorio.ufsc.br/xmlui/handle/123456789/95255
Osterwalder, A. (2004). The business model ontology a proposition in a design science approach. [Tese de Doutorado em Gestão da Informação. Université de Lausanne, Faculté des hautes études commerciales].
Osterwalder, A., & Pigneur, Y. (2010). Business model generation: a handbook for visionaries, game changers, and challengers. Publisher John Wiley & Sons.
Parikh, S. (2015). The Consultant's Handbook: A Practical Guide to Delivering High-value and Differentiated Services in a Competitive Marketplace. 1st Edition. Publisher John Wiley & Sons.
Pena, R. F. A. (2016). Vantagens e desvantagens da Globalização. Brasil Escola. https://brasilescola. uol. com. br/geografia/pos-contras. htm.
Pinheiro, R. G. (2023). Impacto no desempenho de índices ESG: um estudo comparativo no Brasil e em mercados internacionais. [Mestrado em Administração e Controladoria. Universidade Federal do Ceará – UFC. Fortaleza/CE]. Repositório Institucional da UFC. https://repositorio.ufc.br/handle/riufc/72581
Plantinga, A., Scholtens, B., & Van Duuren, E. (2016). ESG integration and the investment management process: Fundamental investing reinvented. Journal of business ethics, 138, 525-533. https://doi.org/10.1007/s10551-015-2610-8
Pollard, J., & Sherwood, M. W. (2023). Responsible investing: An introduction to environmental, social, and governance investments. 2nd Edition. Routledge.
Popova, O. H. (2020). Inclusive development: a new concept or an update of the sustainable development concept?. Economy and forecasting, (1), 112-123. https://www.zbw.eu/econis-archiv/bitstream/11159/6943/1/1796164232_0.pdf
Principles for Responsible Investment. (2019). PRI Reporting Framework 2019: Strategy and Governance.https://www.unpri.org/Uploads/x/a/b/strategyandgovernance2019_501247.pdf>. Ramos, J. F., &Santos, T. R. G. dos
(2021). A Importância da Consultoria nas Empresas. Revista Científica. Fortaleza-CE. Edição, 207(9). https://semanaacademica.org.br/artigo/importancia-da-consultoria-nas-empresas#:~:text=10.35265/2236%2D6717%2D207%2D09167
Registros de Arthur D. Little, Inc. MIT ArchivesSpace. (2023). MIT Libraries. https://archivesspace.mit.edu/repositories/2/resources/1070>.Sardo, B. C., Marques, M., & Pereira, O. F. Jr. (2018). Apresentação
de um macroprocesso padrão para aplicação em consultorias empresariais. Revista Produção Industrial & Serviços, 5(2), 100-111. https://periodicos.uem.br/ojs/index.php/rev_prod/article/download/52417/pdf/
Schumpeter, J. (2017). Capitalismo, socialismo e democracia. Editora Unespp.
Senge, P. M. (2018). A quinta disciplina: a arte e prática da organização que aprende. Editora Best Seller.
Shaikh, I. (2022). Environmental, social, and governance (ESG) practice and firm performance: an international evidence. Journal of Business Economics and Management, 23(1), 218-237. https://doi.org/10.3846/jbem.2022.16202
Silva, S. H. M. (2023). O social do ESG na ótica dos investidores institucionais que operam no Brasil. [Mestrado em Gestão para Competitividade. Fundação Getúlio Vargas – FGV. São Paulo/SP]. Repositório FGV. https://hdl.handle.net/10438/34121
Sklarew, D. (2022). Transparency: Key to Transforming Environmental, Social, and Governance (ESG) to Benefit All. Environmental Science and Policy. George Mason University.
Soluções para um mundo ESG. (2023). Deloitte. https://www2.deloitte.com/br/pt/pages/risk/solutions/servicos-sustentabilidade.html>. Status report: guia com o que é, como fazer e usá-lo. (2024). EUEX. https://www.euax.com.br/2024/02/status-report/.
Tedlow, R. S. (2018). Miopia Corporativa. Como a Negação de Fatos Evidentes Impede a Tomada das Melhores Decisões. Editora Alta Books.
Teles, J., & Lunkes, R. J. (2011). Efetividade da missão institucional: um estudo nas 100 maiores empresas de capital aberto no Brasil. In Congresso da Associação Nacional dos Programas de Pós-Graduação em Contabilidade (Vol. 5, p. 2011).
Trentin, L. (2021). Modelo de maturidade de gestão de relacionamento com stakeholders e a relação com o desempenho hospitalar. [Tese de Doutorado em Ciências Contábeis e Administração. Universidade Regional de Blumenau - FURB,
Blumenau/SC].
Velte, P. (2017). Does ESG performance have an impact on financial performance? Evidence from Germany. Journal of global responsibility, 8(2), 169-178. https://doi.org/10.1108/JGR-11-2016-0029
Voltolini, R. (2021). Vamos Falar de ESG? - Provocações de um pioneiro em sustentabilidade empresarial. Editora Voo.
Wandabwa, K. J., & Yusuf, M. (2018). Effect of stakeholders’ management on health project performance for national hospital insurance fund Kenya. International Journal of Business Management and Finance, 2(1).
Weiss, A. (2017). A Bíblia da Consultoria: métodos e técnicas para montar e expandir um negócio de consultoria. Editora Autêntica Business.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Luciano Trentin, Moacir Marques
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors of articles published by ReA/UFSM retain the copyright of their works, licensing them under the Creative Commons (CC-BY 4.0), which allows articles to be reused and distributed without restriction, provided that the original work is properly cited.
